natgillin/translations-raw huggingface dataset:
Each company shall apply the amendments referred to in Article 1, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2016.
Posamezno podjetje začne spremembe iz člena 1 uporabljati najkasneje z začetkom prvega poslovnega leta, ki se začne 1. januarja 2016 ali kasneje.
Accounting for Acquisitions of Interests in Joint Operations
Obračunavanje pridobitev deležev v skupnih dejavnostih
(Amendments to IFRS 11)
(Spremembe MSRP 11)
Paragraph 21A is added.
Doda se 21A. člen.
Paragraphs 20–21 have been included for ease of reference but are not amended.
člen sta bila vključena zaradi lažjega sklicevanja, vendar se ne spremenita.
A joint operator shall account for the assets, liabilities, revenues and expenses relating to its interest in a joint operation in accordance with the IFRSs applicable to the particular assets, liabilities, revenues and expenses.
Soizvajalec mora sredstva, obveznosti, prihodke in odhodke, povezane z njegovim deležem v skupni dejavnosti, obračunati v skladu z MSRP, ki se uporabljajo za določena sredstva, obveznosti, prihodke in odhodke.
When an entity acquires an interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3, it shall apply, to the extent of its share in accordance with paragraph 20, all of the principles on business combinations accounting in IFRS 3, and other IFRSs, that do not conflict with the guidance in this IFRS and disclose the information that is required in those IFRSs in relation to business combinations.
Če podjetje pridobi delež v skupni dejavnosti, v kateri aktivnost skupne dejavnosti predstavlja poslovni subjekt, kakor je opredeljen v MSRP 3, mora glede na obseg svojega deleža v skladu z 20. členom uporabljati vsa načela obračunavanja poslovnih združitev iz MSRP 3 in drugih MSRP, ki niso v nasprotju z napotki v tem MSRP, ter razkriti informacije, ki se v skladu s temi MSRP zahtevajo v zvezi s poslovnimi združitvami.
This applies to the acquisition of both the initial interest and additional interests in a joint operation in which the activity of the joint operation constitutes a business.
To velja za pridobitev začetnega deleža in dodatnih deležev v skupni dejavnosti, v kateri aktivnost skupne dejavnosti predstavlja poslovni subjekt.
The accounting for the acquisition of an interest in such a joint operation is specified in paragraphs B33A–B33D.
Obračunavanje pridobitve deleža v takšni skupni dejavnosti je določeno v B33A.–B33D. členu.
In Appendix B, the main heading before paragraph B34 is amended and paragraphs B33A–B33D and their related heading are added.
V Prilogi B se glavni naslov pred B34. členom spremeni ter se dodajo B33A.–B33D. člen in z njimi povezan naslov.
Financial statements of parties to a joint arrangement (paragraphs 21A–22)
Računovodski izkazi strank v skupnem aranžmaju (21A.–22. člen)
Accounting for acquisitions of interests in joint operations
Obračunavanje pridobitev deležev v skupnih dejavnostih
B33A When an entity acquires an interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3, it shall apply, to the extent of its share in accordance with paragraph 20, all of the principles on business combinations accounting in IFRS 3, and other IFRSs, that do not conflict with the guidance in this IFRS and disclose the information required by those IFRSs in relation to business combinations.
B33A Če podjetje pridobi delež v skupni dejavnosti, v kateri aktivnost skupne dejavnosti predstavlja poslovni subjekt, kot je opredeljen v MSRP 3, mora glede na obseg svojega deleža v skladu z 20. členom uporabljati vsa načela obračunavanja poslovnih združitev iz MSRP 3 in drugih MSRP, ki niso v nasprotju z napotki v tem MSRP, ter razkriti informacije, ki se v skladu s temi MSRP zahtevajo v zvezi s poslovnimi združitvami.
The principles on business combinations accounting that do not conflict with the guidance in this IFRS include but are not limited to:
Načela obračunavanja poslovnih združitev, ki niso v nasprotju z napotki v tem MSRP, vključujejo, vendar niso omejena na:
measuring identifiable assets and liabilities at fair value, other than items for which exceptions are given in IFRS 3 and other IFRSs;
merjenje opredeljivih sredstev in obveznosti po pošteni vrednosti, razen za postavke, za katere so navedene izjeme v MSRP 3 in drugih MSRP;
recognising acquisition-related costs as expenses in the periods in which the costs are incurred and the services are received, with the exception that the costs to issue debt or equity securities are recognised in accordance with IAS 32 Financial Instruments: Presentation and IFRS 9 [1];
pripoznavanje stroškov v zvezi s pridobitvijo kot odhodkov v obdobjih, v katerih stroški nastanejo in so storitve prejete, s to izjemo, da se stroški izdaje dolžniških ali lastniških vrednostnih papirjev pripoznajo v skladu z MRS 32 Finančni instrumenti: Predstavitev ter MSRP 9 [1];
recognising deferred tax assets and deferred tax liabilities that arise from the initial recognition of assets or liabilities, except for deferred tax liabilities that arise from the initial recognition of goodwill, as required by IFRS 3 and IAS 12 Income Taxes for business combinations;
pripoznavanje odloženih terjatev za davek in odloženih obveznosti za davek, ki izhajajo iz začetnega pripoznanja terjatev ali obveznosti, razen odloženih obveznosti za davek, ki izhajajo iz začetnega pripoznanja dobrega imena, kakor zahtevata MSRP 3 in MRS 12 Davek iz dobička za poslovne združitve;
recognising the excess of the consideration transferred over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed, if any, as goodwill; and
pripoznavanje presežnega nadomestila, prenesenega nad čistimi zneski pridobljenih opredeljivih sredstev in prevzetih obveznosti na datum prevzema, če to obstaja, kot dobro ime; ter
testing for impairment a cash-generating unit to which goodwill has been allocated at least annually, and whenever there is an indication that the unit may be impaired, as required by IAS 36 Impairment of Assets for goodwill acquired in a business combination.
preizkušanje oslabitve denar ustvarjajoče enote, na katero je bilo dobro ime razporejeno, vsaj vsako leto in kadar obstaja znamenje, da je ta enota morda oslabljena, kakor se zahteva v skladu z MRS 36 Oslabitev sredstev za dobro ime, prevzeto v poslovni združitvi.
B33B Paragraphs 21A and B33A also apply to the formation of a joint operation if, and only if, an existing business, as defined in IFRS 3, is contributed to the joint operation on its formation by one of the parties that participate in the joint operation.
B33B 21A. in B33A. člen se uporabljata tudi za oblikovanje skupne dejavnosti samo, če ena od strank, ki sodelujejo v skupni dejavnosti, prispeva v skupno dejavnost ob njeni ustanovitvi obstoječ poslovni subjekt, kakor je opredeljen v MSRP 3.
However, those paragraphs do not apply to the formation of a joint operation if all of the parties that participate in the joint operation only contribute assets or groups of assets that do not constitute businesses to the joint operation on its formation.
Vendar se ti členi ne uporabljajo za oblikovanje skupne dejavnosti, če vse stranke, ki sodelujejo v skupni dejavnosti, v skupno dejavnost ob njeni ustanovitvi prispevajo le sredstva ali skupine sredstev, ki ne predstavljajo poslovnih subjektov.
B33C A joint operator might increase its interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3, by acquiring an additional interest in the joint operation.
B33C Soizvajalec lahko poveča svoj delež v skupni dejavnosti, v kateri aktivnost skupne dejavnosti predstavlja poslovni subjekt, kakor je opredeljen v MSRP 3, s pridobitvijo dodatnega deleža v skupni dejavnosti.
In such cases, previously held interests in the joint operation are not remeasured if the joint operator retains joint control.
V takih primerih se prejšnji deleži v skupni dejavnosti ne merijo ponovno, če soizvajalec ohrani skupno obvladovanje.
B33D Paragraphs 21A and B33A–B33C do not apply on the acquisition of an interest in a joint operation when the parties sharing joint control, including the entity acquiring the interest in the joint operation, are under the common control of the same ultimate controlling party or parties both before and after the acquisition, and that control is not transitory.
B33D 21A. člen in B33A.–B33C. člen se ne uporabljajo za pridobitev deleža v skupni dejavnosti, kadar so stranke, ki si delijo skupno obvladovanje, vključno s subjektom, ki pridobi delež v skupni dejavnosti, pod skupnim obvladovanjem iste končne obvladujoče stranke ali strank tako pred združitvijo kot po njej, pri čemer to obvladovanje ni prehodno.
In Appendix C, paragraph C1AA and paragraph C14A and its related heading are added.
V Prilogi C se dodajo C1AA. člen ter C14A. člen in z njim povezan naslov.
C1AA Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11), issued in May 2014, amended the heading after paragraph B33 and added paragraphs 21A, B33A–B33D and C14A and their related headings.
C1AA Z dokumentom Obračunavanje pridobitev deležev v skupnih dejavnostih (spremembe MSRP 11), izdanim maja 2014, se je spremenil naslov za B33. členom, dodani pa so bili 21A., B33A.–B33D. in C14A. člen ter z njimi povezani naslovi.
An entity shall apply those amendments prospectively in annual periods beginning on or after 1 January 2016.
Podjetje mora uporabljati te spremembe za naprej v letnih obdobjih, ki se začnejo 1. januarja 2016 ali pozneje.
If an entity applies those amendments in an earlier period it shall disclose that fact.
Če podjetje uporablja te spremembe pred tem datumom, mora to razkriti.
C14A Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11), issued in May 2014, amended the heading after paragraph B33 and added paragraphs 21A, B33A–B33D, C1AA and their related headings.
C14A Z dokumentom Obračunavanje pridobitev deležev v skupnih dejavnostih (spremembe MSRP 11), izdanim maja 2014, se je spremenil naslov za B33. členom, dodani pa so bili 21A., B33A.–B33D. in C1AA. člen ter z njimi povezani naslovi.
An entity shall apply those amendments prospectively for acquisitions of interests in joint operations in which the activities of the joint operations constitute businesses, as defined in IFRS 3, for those acquisitions occurring from the beginning of the first period in which it applies those amendments.
Podjetje mora uporabljati te spremembe za naprej za pridobitev deležev v skupnih dejavnostih, pri katerih aktivnosti skupnih dejavnosti predstavljajo poslovne subjekte, kakor so opredeljeni v MSRP 3, za pridobitve, izvedene od začetka prvega obdobja, v katerem uporablja navedene spremembe.
Consequently, amounts recognised for acquisitions of interests in joint operations occurring in prior periods shall not be adjusted.
Zato se zneski, pripoznani za pridobitev deležev v skupnih dejavnostih, izvedenih v prejšnjih obdobjih, ne prilagodijo.
Consequential amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards
Posledične spremembe MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja
Paragraph 39W is added.
Doda se 39W. člen.
Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11), issued in May 2014, amended paragraph C5.
Z dokumentom Obračunavanje pridobitev deležev v skupnih dejavnostih (spremembe MSRP 11), izdanim maja 2014, se je spremenil C5. člen.
An entity shall apply that amendment in annual periods beginning on or after 1 January 2016.
Podjetje mora uporabljati to spremembo v letnih obdobjih, ki se začnejo 1. januarja 2016 ali pozneje.
If an entity applies related amendments to IFRS 11 from Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) in an earlier period, the amendment to paragraph C5 shall be applied in that earlier period.
Če podjetje uporablja s tem povezane spremembe MSRP 11 iz dokumenta Obračunavanje pridobitev deležev v skupnih dejavnostih (spremembe MSRP 11) v zgodnejšem obdobju, se morajo te spremembe C5. člena uporabljati za to zgodnejše obdobje.
In Appendix C, paragraph C5 is amended.
V Prilogi C se spremeni C5. člen.
Exemptions for business combinations
Izjeme za poslovne združitve
C5 The exemption for past business combinations also applies to past acquisitions of investments in associates, interests in joint ventures and interests in joint operations in which the activity of the joint operation constitutes a business, as defined in IFRS 3.
C5 Izjema za pretekle poslovne združitve se uporablja tudi za pretekle pridobitve naložb v pridruženih podjetjih, deležev v skupnih podvigih ter deležev v skupnih dejavnostih, v katerih aktivnost skupne dejavnosti predstavlja poslovni subjekt, kakor je opredeljen v MSRP 3.
Commission Implementing Regulation (EU) 2015/2174
Izvedbena uredba Komisije (EU) 2015/2174
on the indicative compendium of environmental goods and services, the format for data transmission for European environmental economic accounts and modalities, structure and periodicity of the quality reports pursuant to Regulation (EU) No 691/2011 of the European Parliament and of the Council on European environmental economic accounts
o okvirnem pregledu okoljskega blaga in storitev, o obliki za pošiljanje podatkov za evropske okoljsko-ekonomske račune ter o načinih, strukturi in časovnih presledkih poročil o kakovosti v skladu z Uredbo (EU) št. 691/2011 Evropskega parlamenta in Sveta o evropskih okoljsko-ekonomskih računih
Having regard to Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts [1], and in particular Articles 3(5), 6(2) and 7(3) thereof,
ob upoštevanju Uredbe (EU) št. 691/2011 Evropskega parlamenta in Sveta z dne 6. julija 2011 o evropskih okoljsko-ekonomskih računih [1] in zlasti členov 3(5), 6(2) in 7(3) Uredbe,
The European environmental economic accounts as established in Regulation (EU) No 691/2011 have a modular structure, and in particular there is a module for environmental goods and services sector accounts in Annex V.
Evropski okoljsko-ekonomski računi, kot so vzpostavljeni v Uredbi (EU) št. 691/2011, imajo modularno strukturo, pri čemer v Prilogi V obstaja modul za račune sektorja okoljskega blaga in storitev.
The Commission should establish an indicative compendium of environmental goods and services and of the economic activities to be covered by Annex V by 31 December 2015.
Komisija bi morala do 31. decembra 2015 pripraviti okvirni pregled okoljskega blaga in storitev ter gospodarskih dejavnosti, ki bi jih morala zajemati Priloga V.
In accordance to Article 6 of Regulation (EU) No 691/2011 Member States should transmit the statistical data in electronic form, in conformity with an appropriate technical format to be laid down by the Commission.
V skladu s členom 6 Uredbe (EU) št. 691/2011 bi morale države članice poslati statistične podatke v elektronski obliki v skladu z ustrezno tehnično obliko, ki jo določi Komisija.
The Statistical Data and Metadata Exchange (SDMX) initiative on statistical and technical standards for the exchange and sharing of data and metadata was launched by the Bank of International Settlements, the European Central Bank, the Commission (Eurostat), the International Monetary Fund, the Organisation for Economic Cooperation and Development (OECD), the United Nations and the World Bank.
Pobudo za izmenjavo statističnih podatkov in metapodatkov (SDMX – Statistical Data and Metadata eXchange) o statističnih in tehničnih standardih za izmenjavo in souporabo podatkov in metapodatkov so oblikovali Banka za mednarodne poravnave, Evropska centralna banka, Komisija (Eurostat), Mednarodni denarni sklad, Organizacija za gospodarsko sodelovanje in razvoj (OECD), Združeni narodi in Svetovna banka.
For the exchange of official statistics, SDMX provides statistical and technical standards.
SDMX zagotavlja statistične in tehnične standarde za izmenjavo uradnih statistik.
A technical format in accordance with these standards should therefore be introduced.
Zato bi bilo treba uvesti tehnično obliko v skladu s temi standardi.
Guidance on how to implement these formats in accordance with the requirements of this Regulation should be given to Member States.
Države članice bi morale prejeti navodila za izvajanje teh oblik v skladu z zahtevami te uredbe.
These guidelines should be established by the Commission (Eurostat) in close cooperation with Member States within the European Statistical System.
Te smernice bi morala določiti Komisija (Eurostat) v tesnem sodelovanju z državami članicami v okviru evropskega statističnega sistema.
Applying a single standard for the exchange and transmission of data for the statistics covered by Regulation (EU) No 691/2011 would make a positive contribution to business process integration in this statistical area.
Uporaba enotnega standarda za izmenjavo in pošiljanje podatkov za statistiko, zajeto v Uredbi (EU) št. 691/2011, bi pozitivno prispevala k integraciji poslovnih procesov na tem področju statistike.
In accordance to Article 7(2) of Regulation (EU) No 691/2011 Member States should provide the Commission (Eurostat) with a report on the quality of the data transmitted.
V skladu s členom 7(2) Uredbe (EU) št. 691/2011 bi morale države članice Komisiji (Eurostatu) predložiti poročilo o kakovosti poslanih podatkov.
In accordance to Article 7(3) of Regulation (EU) No 691/2011 the Commission should adopt implementing acts with a view to defining the modalities, structure and periodicity of the quality reports.
V skladu s členom 7(3) Uredbe (EU) št. 691/2011 bi morala Komisija sprejeti izvedbene akte z namenom opredelitve načinov, strukture in časovnih presledkov poročil o kakovosti.
Indicative compendium of environmental goods and services and of economic activities
Okvirni pregled okoljskega blaga in storitev ter gospodarskih dejavnosti
The indicative compendium of environmental goods and services and of economic activities is established as set out in the Annex.
Okvirni pregled okoljskega blaga in storitev ter gospodarskih dejavnosti se vzpostavi, kakor je določeno v Prilogi.
Technical format for data transmissions
Tehnična oblika za pošiljanje podatkov
Member States shall provide data required by the Regulation (EU) No 691/2011 using SDMX compliant data formats.
Države članice zagotovijo podatke, ki jih zahteva Uredba (EU) št. 691/2011, pri čemer uporabijo oblike podatkov, skladne s SDMX.
The Commission (Eurostat) shall make available detailed documentation in relation to these formats.
Komisija (Eurostat) omogoči dostop do podrobne dokumentacije v zvezi s temi oblikami.
Modalities, structure and periodicity of the quality reports
Načini, struktura in časovni presledki poročil o kakovosti
Every year Member States shall provide the Commission (Eurostat) with reports on the quality of the data transmitted under Regulation (EU) No 691/2011 with the same transmission deadlines as stipulated in Annexes I to VI, section 4 of that Regulation.
Države članice vsako leto predložijo Komisiji (Eurostatu) poročila o kakovosti poslanih podatkov v skladu z Uredbo (EU) št. 691/2011 z enakimi roki za pošiljanje podatkov, kakor je določeno v oddelku 4 prilog I do VI navedene uredbe.
The quality reports shall include the following information:
Poročilo o kakovosti vključuje naslednje podatke:
the quality of sources used for data transmitted under Regulation (EU) No 691/2011;
kakovost virov, uporabljenih za podatke, poslane v skladu z Uredbo (EU) št. 691/2011;
the adjustments made to basic statistics to make the result align to the concepts and definitions of the accounts or for other methodological reasons;
prilagoditve, opravljene v zvezi z osnovnimi statističnimi podatki za uskladitev rezultata s koncepti in opredelitvami računov ali iz drugih metodoloških razlogov;
the estimation and compilation of data which cannot be derived directly from statistical sources;
oceno in pripravo podatkov, ki jih ni mogoče izpeljati neposredno iz statističnih virov;
the breaks in time series resulting from changes in methodology or data sources and the steps taken to ensure time series are as comparable as possible.
prekinitve časovnih vrst, ki so posledica sprememb metodologije ali virov podatkov, ter ukrepe, sprejete za zagotovitev, da so časovne vrste čim bolj primerljive.
OJ L 192, 22.7.2011, p. 1.
UL L 192, 22.7.2011, str. 1.
In order to facilitate a uniform application of Annex V to Regulation (EU) No 691/2011, this Annex establishes an indicative compendium of environmental goods and services and of economic activities.
Da bi se olajšala enotna uporaba Priloge V k Uredbi (EU) št. 691/2011, ta priloga določa okvirni pregled okoljskega blaga in storitev ter gospodarskih dejavnosti.
The compendium consists of a list of environmental goods and services and a list of economic activities.
Pregled vsebuje seznam okoljskega blaga in storitev ter seznam gospodarskih dejavnosti.
The goods, services and economic activities should be nationally relevant.
Blago, storitve in gospodarske dejavnosti bi morali biti pomembni na nacionalni ravni.
The following aspects may be used to assess national relevance:
Za oceno pomena na nacionalni ravni se lahko uporabijo naslednji vidiki:
the production of the goods and services and the economic activities are statistically significant in the country,
proizvodnja blaga in storitev ter gospodarske dejavnosti so v državi statistično pomembne;
data sources to estimate the goods, services and economic activities exist.
obstajajo viri podatkov za oceno blaga, storitev in gospodarskih dejavnosti.
The indicative compendium is not exhaustive and it does not exclude the existence of other nationally relevant environmental goods, services and economic activities.
Okvirni pregled ni izčrpen in ne izključuje obstoja drugega okoljskega blaga, storitev in gospodarskih dejavnosti, pomembnih na nacionalni ravni.
Environmental goods and services
Okoljsko blago in storitve
Organic agricultural (plant and livestock) and aquaculture products and supporting services;
ekološki kmetijski proizvodi (rastlinskega in živalskega izvora) in proizvodi iz akvakulture ter pomožne storitve
Fuel wood; other wood when complying with sustainability measures;
lesno gorivo; drug les, ob upoštevanju ukrepov za spodbujanje trajnosti
Rehabilitation of mining sites services;
storitve sanacije premogovnikov
Drainage water capturing services to prevent groundwater contamination;
storitve zajemanja odpadnih voda, da se prepreči onesnaženje podtalnice
Electric and more resource-efficient transport equipment; exhaust pipes and their parts (also particles filters);
električna in z viri bolj gospodarna transportna oprema; izpušne cevi in njihovi deli (tudi filtri za delce)
Instruments, machinery and apparatus for analysis of pollutants, filtering or purifying gases and liquid;
instrumenti, naprave in aparati za analizo onesnaževal, filtriranje ali čiščenje plinov in tekočine
Septic tanks, perforated buckets and similar articles used to filter water at the entrance to drains; pumps for use in wastewater treatment, vehicles for wastewater collection and sewer cleaning, activated carbon for water-filtering purposes;
septične cisterne, perforirana vedra in podobni predmeti, ki se uporabljajo za precejanje (filtriranje) vode pri dotoku v drenažo; črpalke za uporabo pri ravnanju z odpadnimi vodami, vozila za zbiranje odpadnih voda in čiščenje kanalizacije, aktivno oglje za namene filtriranja vode
Tubes and pipes for wastewater treatment plants as well as for water management;
cevi za čistilne naprave za odpadne vode in za gospodarjenje z vodami