natgillin/translations-raw huggingface dataset:
‘The compensation of employees is defined as total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during the accounting period (cf.
„Zajemajo lahko izgube državnih trgovskih organizacij, katerih funkcija je nakup proizvodov pri nerezidentih in nato prodaja teh proizvodov rezidentom po nižjih cenah, če so te izgube posledica premišljene državne politike (prim. ESR 2010, 4.34).“;
ESA 2010, 4.02).’;
(aa) odstavek 3.058 se nadomesti z naslednjim:
in paragraph 3.018 point (c) is replaced by the following:
Druge subvencije na proizvodnjo obsegajo subvencije razen subvencij na proizvode, ki jih rezidenčne proizvodne enote lahko prejmejo na osnovi ukvarjanja s proizvodnjo.
goods and services purchased by employers, provided that these purchases fulfil the definition of wages in kind (i.e. when they do not constitute intermediate consumption).
Drugi netržni proizvajalci lahko za svojo drugo netržno proizvodnjo prejmejo druge subvencije na proizvodnjo le, če so ta plačila države odvisna od splošnih pravil, ki veljajo za tržne in netržne proizvajalce (prim. ESR 2010, 4.36).
In particular, the transport of employees between their place of work and home is part of their wages in kind, unless the journeys take place during the employer's time.
ESR 2010 navaja štiri druge subvencije na proizvodnjo (prim. ESR 2010, 4.37): subvencije na plačilno listo ali delovno silo, subvencije za zmanjševanje onesnaževanja, podpore za obrestne olajšave in prevelika nadomestila za DDV.
This category includes purchased accommodation services and children's crèches, etc. (cf.
Ta plačila se nanašajo predvsem na predvidevanje proizvodnih stroškov ali podporo za spremembe proizvodne metode.“;
ESA 2010, 4.05).’;
(bb) v odstavku 3.064 se prvi stavek v drugi alinei nadomesti z naslednjim:
in paragraph 3.020 the last sentence is replaced by the following:
podpore za obrestne olajšave (prim. ESR 2010, 4.37(c)) rezidenčnim proizvodnim enotam, tudi če so namenjene spodbujanju investicij.
‘All these items are recorded in the intermediate consumption of employers (cf.
(cc) odstavek (3.067) se spremeni:
ESA 2010, 4.07).’;
v drugi alinei se prva dva stavka nadomestita z naslednjim:
paragraph 3.023 is replaced by the following:
tekoči transferji, ki jih proizvodnim kmetijskim enotam plačajo agencije za reguliranje trga.
Employers' imputed social contributions represent the counterpart to other social insurance benefits, paid directly by employers to their employees or former employees and other eligible persons without involving an insurance enterprise or autonomous pension fund (cf.
Te bi bilo treba zajeti kot proizvodne dele proizvoda, za katerega je transfer plačan, če agencija za reguliranje trga sodeluje samo pri nakupu, prodaji ali skladiščenju proizvodov.“;
ESA 2010, 4.10).
v peti alinei se drugi in tretji stavek nadomestita z naslednjim:
These contributions are recorded during the period in which the work is performed (if they are the counterpart of compulsory social benefits) or when the benefits are provided (if they are the counterpart of voluntary social benefits).
„Ne glede na to, ali je transfer v denarju ali v naravi, mora imeti za posledico enako spremembo finančnih ali nefinančnih sredstev v bilancah stanja ene ali obeh strank v transakciji (prim. ESR 2010, 4.145).
Employers' imputed social contributions is split into two categories: (a) Employers' imputed pension contributions and (b) Employers' imputed non-pension contributions (ESA 2010, 4.10 and 4.97).
Kapitalski transferji zajemajo davke na kapital, investicijske podpore in druge kapitalske transferje (prim. ESR 2010, 4.147).“;
in the heading of part D. ‘(cf.
(dd) točka (d) se nadomesti z naslednjim:
ESA 95, 4.14 to 4.29)’ is replaced by the following:
Agencije za reguliranje trga“;
‘(cf.
(ee) odstavek 3.068 se nadomesti z naslednjim:
ESA 2010, 4.14 to 4.29)’;
„V razdelitvi gospodarstva so agencije za reguliranje trga razvrščene:
in paragraph 3.025, the last sentence is replaced by the following:
kadar se ukvarjajo izključno s kupovanjem, prodajo ali skladiščenjem blaga:
‘These taxes are payable whether or not profits are made (cf.
po dejavnostih, v trgovino; ta dejavnost se po dogovoru šteje kot proizvodnja nefinančnih tržnih storitev;
ESA 2010, 4.14).’;
po sektorjih, v nefinančne družbe in neprave družbe, če se te agencije za reguliranje trga obravnavajo kot institucionalne enote v smislu ESR 2010, če ne, pa v sektor, v katerega spada večja enota;
paragraph 3.026 is replaced by the following:
kadar se ukvarjajo izključno s plačevanjem subvencij:
Taxes on production and imports are divided into:
po dejavnosti, v panoge netržne proizvodnje države, saj lahko po pravilih ESR 2010 samo država (razen institucij Evropske unije) plačuje subvencije;
taxes on products (D.21):
po sektorjih, v sektor države (prim. prejšnjo alineo);
VAT-type taxes (D.211),
kadar se ukvarjajo s kupovanjem, prodajo in skladiščenjem blaga kakor tudi s plačevanjem subvencij:
taxes and duties on imports excluding VAT (D.212), and
po dejavnosti, v panogo trgovina, v zvezi z njihovimi proizvodnimi enotami (tip lokalne EED), ki kupujejo, prodajajo ali skladiščijo blago, in v panoge netržne proizvodnje države, skupaj z njenimi proizvodnimi enotami;
taxes on products, except VAT and import taxes (D.214)
po sektorju, v sektor država, saj lahko samo država plačuje subvencije.
other taxes on production (D.29)’;
Razvrstitev v drug sektor bi pomenila, da subvencije, ki jih plača agencija za reguliranje trga, ne bi bile več subvencije v smislu ESR 2010.“;
in paragraph 3.027, the last sentence is replaced by the following:
(ff) v odstavku 3.069 se drugi stavek nadomesti z naslednjim:
‘They may be equivalent to a monetary amount determined per unit of the good or service or calculated ad valorem as a fixed percentage of the unit price or value of the good or service (cf.
„Zlasti če so agencije za reguliranje trga razvrščene v sektor države, se subvencije, plačane agencijam v zvezi s procesi reguliranja trga (nakup, skladiščenje in nadaljnja prodaja), pojavijo kot ‚porabe‘ pa tudi kot ‚viri‘ v sektorju države.“;
ESA 2010, 4.16).’;
(gg) v naslovu dela F se „(prim. ESR 95, 4.41 do 4.76)“ nadomesti z naslednjim:
in paragraph 3.028, the first sentence is replaced by the following:
„(prim. ESR 2010, 4.41 do 4.76)“;
‘VAT-type taxes are taxes on goods and services collected in stages by enterprises and ultimately charged in full to the final purchaser (cf.
(hh) odstavek 3.070 se nadomesti z naslednjim:
ESA 2010, 4.17).’;
Dohodek od lastnine je dohodek, ki ga prejme lastnik finančnega sredstva ali opredmetenega neproizvedenega sredstva v zameno za dajanje sredstev ali dajanje opredmetenega neproizvedenega sredstva na voljo drugi institucionalni enoti (ESR 2010, 4.41).“;
paragraph 3.029 is replaced by the following:
odstavek 3.071 se nadomesti z naslednjim:
Taxes and duties on imports excluding VAT comprise compulsory payments levied by general government, or by the institutions of the European Union, on imported goods, excluding VAT, in order to admit them to free circulation on the economic territory, and on services provided to resident units by non-resident units (cf.
V ESR 2010 so dohodki od lastnine razvrščeni takole:
ESA 2010, 4.18).’;
obresti (D.41),
in paragraph 3.030 the first sentence is replaced by the following:
razdeljeni dohodek družb (dividende in odtegnjeni dohodek iz nepravih družb) (D.42),
‘They include import duties and other taxes such as levies on imported agricultural products, monetary compensatory amounts levied on imports, excise duties, etc.’;
reinvestirani dohodki od neposrednih tujih naložb (D.43),
paragraph 3.031 is replaced by the following:
drug investicijski dohodek (D.44): investicijski dohodek, ki ga je mogoče pripisati zavarovancem (D.441), investicijski dohodek, ki se plačuje od pokojninskih pravic (D.442); investicijski dohodek, ki ga je mogoče pripisati delničarjem kolektivnih investicijskih skladov (D.443),
Taxes on products, except VAT and import taxes, consist of taxes on goods and services produced by resident enterprises and payable as a result of the production, export, sale, transfer, leasing or delivery of those goods or services, or as a result of their use for own final consumption or own capital formation (cf.
najemnine (D.45)“;
ESA 2010, 4.19 and 4.20).’;
(jj) odstavek 3.073 se nadomesti z naslednjim:
in paragraph 3.035 the first sentence is replaced by the following:
Za ERK so pomembne samo tri vrste dohodka od lastnine:
‘The description in the ESA 2010 (4.17) refers to the standard VAT system under which each enterprise is allowed to deduct from the amount of VAT due on its own sales the amount of tax it has paid on its purchases of intermediate inputs or capital goods.’;
obresti (D.41), najemnine (D.45) in investicijski dohodek, ki ga je mogoče pripisati zavarovancem (D.441).“;
in Paragraph 3.038 the first sentence is replaced by the following:
(kk) podnaslov „2.
‘The provisions of the ESA 2010, 4.17 lay down a single method of recording VAT.’;
Obresti“ se nadomesti z naslednjim:
paragraph 3.044 is replaced by the following:
(ESR 2010, 4.42 do 4.52)“;
Other taxes on production comprise all taxes that enterprises incur as a result of engaging in production, independently of the quantity or value of the goods and services produced or sold (cf.
(ll) odstavek 3.077 se nadomesti z naslednjim:
ESA 2010, 4.22).
„Prejete obresti v zvezi s kmetijskimi dejavnostmi enot, ki pripadajo korporativnim kmetijskim podjetjem, bi bilo prav tako treba zajeti.
They may be payable on land, fixed assets or labour employed in the production process or on certain activities or transactions.’;
Prejete obresti individualnih podjetij so izključene iz merjenja podjetniškega dohodka kmetijske dejavnosti, saj je prevladalo mnenje, da večina obrestonosnih sredstev ni povezanih s kmetijsko dejavnostjo enot in ker je zelo težko ločiti družinska sredstva od sredstev, ki se uporabljajo v proizvodnji.
in paragraph 3.050 point (b) is replaced by the following:
(mm) v odstavku 3.079 se zadnji stavek nadomesti z naslednjim:
fines and penalties and the costs imposed in connection with collection and recovery should not be recorded with the taxes to which they relate, unless they cannot be distinguished from them (cf.
„Stroški se obravnavajo kot nadomestilo za storitve, ki so jih finančni posredniki opravili za svoje odjemalce in ne kot plačilo obresti (glej 2.107.1. in 2.108(i); (ESR 2010, 4.51).“;
ESA 2010, 4.133);’;
(nn) podnaslov „3.
in the heading of part E ‘(cf.
Najemnine (od zemljišč in podzemnih nahajališč)“ se nadomesti z naslednjim:
ESA 95, 4.30 to 4.40)’ is replaced by the following:
Najemnine (od zemljišč in podzemnih sredstev)
‘(cf.
(ESR 2010, 4.72 do 4.76)“;
ESA 2010, 4.30 to 4.40)’;
(oo) v odstavku 3.080 se prvi stavek nadomesti z naslednjim:
in paragraph 3.051 the last sentence is replaced by the following:
„Najemnine ustrezajo plačilom, ki jih lastniki neproizvedenih opredmetenih sredstev (zemljišča in podzemna sredstva) prejmejo v zameno za to, da dajo sredstva na razpolago drugi enoti.“;
‘By convention, subsidies on products are not recorded in non-market output (P.13) (cf.
(pp) v odstavku 3.082 se zadnji stavek nadomesti z naslednjim:
ESA 2010, 4.30).’;
„To pravilo je prilagojena različica priporočila ESR (prim. ESR 2010, 4.73)Poudariti je treba, da je za analize proizvodnega procesa, ne glede na to, da ESR daje prednost lokalnim EED, najustreznejša enota homogene proizvodnje (EHP).
paragraph 3.052 is replaced by the following:
Ta enota se uporablja za analizo vložkov in proizvodnje, saj se natančno ujema z vrsto dejavnosti.
Subsidies are classified into:
Institucionalne enote so tako razdeljene na toliko EHP, kolikor je dejavnosti (razen pomožnih).
subsidies on products (D.31):
Z razvrščanjem teh EHP je možno razčleniti gospodarstvo na ‚čiste‘ (homogene) panoge.
import subsidies (D.311),
EHP praviloma ni mogoče opazovati neposredno. Zato računi homogenih panog ne morejo biti izračunani na osnovi skupin EHP.
other subsidies on products (D.319), and
ESR opisuje metodo za izračun teh računov.
other subsidies on production (D.39).’;
To zajema pripisovanje dopolnilne proizvodnje in ustreznih stroškov panožnih dejavnosti ustreznim homogenim panogam (ESR 2010, 2.153 do 2.156, 9.52 do 9.63).“;
in paragraph 3.053 the last sentence is replaced by the following:
.“; (qq) podnaslov „4.
‘By convention, subsidies on products can only pertain to market output (P.11) or to output for own final use (P.12) (cf.
Dohodek od lastnine“ se nadomesti z naslednjim:
ESA 2010, 4.33).’;
Investicijski dohodek, ki ga je mogoče pripisati zavarovancem (ni zajet v ERK)“;
in paragraph 3.054 the last sentence is replaced by the following:
(rr) v odstavku 3.086 se prvi stavek nadomesti z naslednjim:
‘They may include losses, incurred as a matter of deliberate government policy, by government trading organisations whose function is to purchase products from non-residents and then resell them at lower prices to residents (cf.
„Investicijski dohodek, ki ga je mogoče pripisati zavarovancem, ustreza celotnim primarnim dohodkom od investiranja zavarovalnih tehničnih rezervacij in pokojninskih skladov (prim. ESR 2010, 4.68).“;
ESA 2010, 4.34).’;
(ss) v odstavku 3.087 se prvi stavek nadomesti z naslednjim:
(aa) paragraph 3.058 is replaced by the following:
„Investicijski dohodek, ki ga je mogoče pripisati zavarovancem, ni zajet v ERK.“;
Other subsidies on production consist of subsidies other than subsidies on products, which resident producer units may receive as a consequence of engaging in production.
(tt) v naslovu dela G se „(prim. ESR 95, 4.145 do 4.167)“ nadomesti z naslednjim:
For their other non-market output, other non-market producers can receive other subsidies on production only if these payments from general government depend on general regulations applicable to both market and non-market producers (cf.
„(prim. ESR 2010, 4.145 do 4.167)“;
ESA 2010, 4.36).
(uu) odstavek 3.089 se nadomesti z naslednjim:
The ESA 2010 refers to four other subsidies on production (cf.
Investicijske podpore so kapitalski transferji, v denarju ali naravi, države ali tujine, drugim rezidenčnim in nerezidenčnim institucionalnim enotam, ki so namenjeni celotnemu ali delnemu financiranju njihovih stroškov pridobitve osnovnih sredstev (prim. ESR 2010, 4.152).
ESA 2010, 4.37): subsidies on payroll or workforce, subsidies to reduce pollution, grants for interest relief, and over-compensation of VAT.
Investicijske podpore tujine zajemajo tiste podpore, ki jih neposredno plačujejo institucije Evropske unije prek Evropskega kmetijskega jamstvenega sklada (EKJS) in Evropskega kmetijskega sklada za razvoj podeželja (EKSRP).“;
These payments relate mainly to the assumption of production costs or support for changes in the method of production.’;
v odstavku 3.091 se prvi stavek nadomesti z naslednjim:
(bb) in paragraph 3.064, in the second indent, the first sentence is replaced by the following:
„Najpomembnejše vrste drugih podpor EKJS, EKSRP in investicijske podpore za kmetijstvo so:“;
grants for interest relief (cf.
(ww) odstavek 3.092 se nadomesti z naslednjim:
ESA 2010, 4.37(c)) made to resident producer units, even when they are intended to encourage capital formation.
Investicijske podpore v denarju bi bilo treba zajeti v trenutku zapadlosti plačila.
(cc) paragraph 3.067 is amended as follows:
Investicijske podpore v naravi bi bilo treba zajeti ob prenosu lastništva nad sredstvom (prim. ESR 2010, 4.162).“;
in the second indent the first two sentences are replaced by the following:
odstavek 3.093 se nadomesti z naslednjim:
current transfers to agricultural producer units by a market-regulatory agency.
Drugi kapitalski transferji so transferji, ki niso investicijske podpore ali davki na kapital, in s katerimi se ne prerazdeljujejo dohodki, pač pa se med različnimi sektorji ali podsektorji gospodarstva ali tujine prerazdeljujeta varčevanje ali premoženje.
These should be recorded as components of output of the product in respect of which the transfer is paid insofar as the market-regulatory agency is involved only in the purchase, sale or storage of the goods.’;
Lahko so v denarju ali v naravi (primeri prevzema dolga ali odpisa dolga) in ustrezajo prostovoljnim prenosom premoženja (ESR 2010, 4.164).“;
in the fifth indent the second and third sentences are replaced by the following:
(yy) v odstavku 3.095 se zadnji stavek nadomesti z naslednjim:
‘Whether made in cash or in kind, they should result in a commensurate change in the financial, or non-financial, assets shown in the balance sheets of one or both parties to the transaction (cf.
„Zajemajo tudi transferje države za pokrivanje izgub, nastalih v več finančnih letih ali izrednih izgub zaradi dejavnikov, ki so izven nadzora podjetja (prim. ESR 2010, 4.165).“;
ESA 2010, 4.145).
(zz) odstavek 3.096 se nadomesti z naslednjim:
Capital transfers cover capital taxes, investment grants and other capital transfers (cf.
V kmetijstvu drugi kapitalski transferji zajemajo še:
ESA 2010, 4.147).’;
podpore za trajno opustitev sadovnjakov ali vinogradov,
(dd) point (d) is replaced by the following:
podpore za opustitev ali zmanjšanje proizvodnje mleka (če eksplicitno ali implicitno vplivajo na vrednost kvot),
Market-regulatory agencies’;
nadomestila za izjemne in katastrofalne izgube osnovnih sredstev, ki se uporabljajo v proizvodnji kmetijskih proizvodov (npr. živina in oprema) (prim. 2.045 in 3.067),
(ee) paragraph 3.068 is replaced by the following:
zagonske podpore mladim kmetom za druge namene razen financiranja pridobitve sredstev,
In a breakdown of the economy, market-regulatory agencies are assigned as follows:
podpore za nadomestitev znižanja vrednosti sredstev ali zmanjšanje dolgov,
where concerned exclusively with the purchase, sale or storage of goods:
večja plačila za nadomestitev škod ali poškodb, ki jih zavarovalne police ne pokrivajo (razen plačil države ali tujine, opisanih v ESR 2010 pod točko 4.165 (a)), ki so jih odredila sodišča ali so bila dogovorjena zunaj sodišč, na primer plačila nadomestil za škodo, nastalo zaradi večjih eksplozij, razlitja nafte itd.
by industry, to trade; this activity is deemed by convention to be the output of non-financial market services;
(ESR 2010, 4.165 (h)).“;
by sector, to non-financial corporate and quasi-corporate enterprises, if these market-regulating agencies are considered as institutional units within the meaning of the ESA 2010, and if not, to the sector to which the larger unit belongs;
(aaa) v naslovu dela H se „(prim. ESR 95, 6.02 do 6.05)“ nadomesti z naslednjim:
where concerned exclusively with the payment of subsidies:
„(prim. ESR 2010, 3.139 do 3.145)“;
by industry, to the branches of non-market output of general government, since only the government (apart from institutions of the European Union) can pay subsidies according to ESA 2010 ruling;
(bbb) v odstavku 3.106 se zadnji stavek nadomesti z naslednjim:
by sector, to the sector general government (cf. preceding indent);
„Ta obravnava zagotavlja tudi združljivost ERK z ESR 2010 (prim. ESR 2010, 3.140) ter mikroekonomskimi računi mreže knjigovodskih podatkov s kmetijskih gospodarstev in preprečuje potrebo po razlikovanju med živino, ki je osnovno sredstvo, in živino, ki ima značaj zaloge.“.
where concerned with both purchase, sale and storage of goods and the payment of subsidies:
V oddelku IV se prvi stavek v odstavku 4.06 nadomesti z naslednjim:
by industry, to the branch trade, as regards their units of production (of the local KAU type) which buy, sell or store goods, and to the branches of non-market output of general government, together with its production units;
„V ESR 2010 je opisano, kaj skupaj dejansko opravljene ure zajemajo in česa ne (11.27 in 11.28).“.
by sector, to the sector general government, since only general government can pay subsidies.
Oddelek V se spremeni:
Assignment to another sector would mean that the subsidies paid by the market-regulating agency no longer constituted subsidies within the meaning of the ESA 2010.’;
v odstavku 5.03 se preglednica nadomesti z naslednjim:
(ff) in paragraph 3.069 the second sentence is replaced by the following:
„Račun proizvodnje
‘In particular, if market-regulatory agencies are assigned to the sector general government, subsidies paid to the agencies in connection with market-regulating processes (purchase, storage and resale) appear as “Uses” but also as “Resources” in the sector general government.’;
Račun ustvarjanja dohodka
(gg) in the heading of part F ‘(cf.
Račun podjetniškega dohodka
ESA 95, 4.41 to 4.76)’ is replaced by the following:
Neto poslovni presežek/neto raznovrstni dohodek
‘(cf.
Prejete obresti
ESA 2010, 4.41 to 4.76)’;
Odhodki za obresti
(hh) paragraph 3.070 is replaced by the following:
Plačana najemnina
Property income is the income receivable by the owner of a financial asset or tangible non-produced asset in return for providing funds to, or putting the tangible non-produced asset at the disposal of, another institutional unit (ESA 2010, 4.41).’;
Neto podjetniški dohodek
paragraph 3.071 is replaced by the following:
Neto dodana vrednost v stroških faktorjev/faktorski dohodek
The ESA 2010 classifies property incomes in the following way:
odstavek 5.16 se nadomesti z naslednjim:
interest (D.41),
Za analizo dolgoročnega trenda se indeksi in stopnje spremembe kazalnikov dohodka za Evropsko unijo izračunajo na podlagi agregatov EU, izraženih v eurih po stalnih menjalnih tečajih: za realno izražene vrednosti (tj. po odbitku učinka povprečnega povišanja cen) uporabljeni deflatorji temeljijo tudi na stalnem baznem letu.“.
distributed incomes of corporations (dividends and withdrawals from income of quasi-corporations) (D.42),
Oddelek VI se spremeni:
reinvested earnings on foreign direct investment (D.43),
v naslovu dela A se „(prim. ESR 95, Poglavje 10)“ nadomesti z naslednjim:
other investment income (D.44): investment income attributable to insurance policy holders (D.441), investment income payable on pension entitlements (D.442); investment income attributable to collective investment funds shareholders (D.443),
„(prim. ESR 2010, Poglavje 10)“;
rents (D.45)’;
v odstavku 6.01 se drugi stavek nadomesti z naslednjim:
(jj) paragraph 3.073 is replaced by the following:
„ESR 2010 (10.13 do 10.23) jasno navaja, da mora komponenta cene vključevati samo spremembe v zvezi s cenami in da morajo biti vse druge spremembe vključene v komponento obsega.“;
Only three types of property income can be of relevance to the EAA:
v odstavku 6.02 se zadnji stavek nadomesti z naslednjim:
(kk) the subheading ‘2.
v odstavku 6.04 se zadnji stavek nadomesti z naslednjim:
Interest’ is replaced by the following:
„V tem primeru ESR 2010 (10.32) določa, da je bolje deflacionirati vrednost za tekoče leto z ustreznim indeksom cen, da se ocenijo spremembe obsega (ESR 2010, 10.01).“;
(ESA 2010, 4.42- 4.52)’;
v odstavku 6.06 se zadnji stavek nadomesti z naslednjim:
(ll) paragraph 3.077 is replaced by the following:
„To pomeni, da mora biti prav vsaka sprememba vrednosti toka pripisana bodisi spremembi cene bodisi spremembi obsega bodisi njuni kombinaciji (prim. ESR 2010, 10.12).“;
Interest receivable in connection with agricultural activities by units belonging to corporate agricultural enterprises should also be recorded.
odstavek 6.08 se črta;
Interest receivable by individual enterprises is excluded from the measure of entrepreneurial income of the agricultural industry, since it was felt that the majority of interest-bearing assets are not linked to the agricultural activity of the units and because it is very difficult to distinguish family assets from assets used in production.
v odstavku 6.09 se prvi stavek nadomesti z naslednjim:
(mm) in paragraph 3.079 the last sentence is replaced by the following:
„V skladu z ESR 2010 (10.20) se v ERK spremembe obsega merijo z Laspeyresovimi indeksi, spremembe cen pa s Paaschejevimi indeksi.“;
‘The costs are regarded as remuneration for services rendered by financial intermediaries to their clients and not as an interest payment (see 2.107.1 and 2.108(i); ESA 2010, 4.51).’;
odstavek 6.13 se nadomesti z naslednjim:
Rents (on land and subsoil assets)’ is replaced by the following:
V seriji indeksov je referenčno leto tisto, ki ima vrednost 100.“;