natgillin/translations-raw huggingface dataset:
Disposals of fixed assets comprise the sale, demolition, scrapping or destruction of fixed assets by their owner, or their surrender in barter or as capital transfers in kind (cf.
RR, ki zajema raziskave in razvoj specializiranih enot ter raziskave in razvoj za lastno proizvodnjo.“;
ESA 2010, 3.125 (b) and 3.126).
(qq) točka (j) se nadomesti z naslednjim:
These disposals should normally lead to a change in ownership and have a direct economic purpose (therefore fixed assets which are demolished, scrapped or destroyed by their owner in order to be put to no further economic use are not included in these disposals) (cf.
nasadi, ki večkrat dajejo pridelek“;
2008 SNA, 10.38).
(rr) odstavek 2.141 se nadomesti z naslednjim:
However, some disposals may be kept within the same institutional unit, as in the case of animals slaughtered by a farmer and consumed by his family.’;
V skladu z ESR 2010 (3.125) bruto investicije v osnovna sredstva v nasadih ustrezajo vrednosti pridobitev minus odtujitev naravnih sredstev, ki večkrat dajejo pridelek (kakor je sadno drevje), ki so dozoreli, katerim se prišteje naravna rast takšnih sredstev, dokler ne dosežejo zrelosti (to je obrodijo proizvoda) v zadevnem obračunskem obdobju.“;
(mm) in paragraph 2.134 the second sentence is replaced by the following:
(ss) odstavek 2.144 se nadomesti z naslednjim:
‘As defined in the balance sheets (cf.
Odtujitve nasadov (zajete kot negativne bruto investicije v osnovna sredstva) imajo lahko dve obliki: lahko so prodaja stoječih nasadov drugim (kmetijskim) enotam, in v tem primeru se v ERK vnesejo samo stroški, povezani s prenosom lastništva.
ESA 2010, 7.12 and 7.13) the change in the value of an asset between the end and beginning of an accounting period can be described as follows:’;
Druga možnost je, da se nasadi posekajo.
(nn) in paragraph 2.136 the last indent is replaced by the following:
V tem primeru pa morajo imeti posekani nasadi, v skladu s splošno definicijo odtujitev, neposredno ekonomsko uporabo; z drugimi besedami, potrebna je protivknjižba v obliki uporabe v blagu in storitvah (kot je prodaja podjetju, specializiranemu na prodajo lesa (1)).
changes in classification or structure of fixed assets: e.g. changes in the economic purpose of agricultural land, dairy livestock intended for meat production (cf.
V tem drugem primeru bi morale imeti odtujitve nasadov, ki se zajamejo kot negativne bruto investicije v osnovna sredstva, majhno vrednost.“;
2.149, footnote 2) or agricultural buildings which have been altered for private or other economic use.’;
(tt) odstavek 2.148 se nadomesti z naslednjim:
(oo) paragraph 2.138 is replaced by the following:
Dela v gojenih naravnih sredstvih, torej nasadih, se zajemajo kot prodaja podjetij, specializiranih za takšno vrsto kmetijskega pogodbenega dela (s pripravo tal, dobavo strojev, rastlin, delovne sile itd.), ali kot proizvodnja osnovnega sredstva, proizvedenega za lasten račun (prim. 1.75).“;
The ESA 2010 distinguishes between several elements which should be recorded as GFCF (cf.
(uu) odstavek 2.151 se nadomesti z naslednjim:
ESA 2010, 3.127):
Merjenje bruto investicij v osnovno čredo predstavlja samo en element spremembe vrednosti sredstev.
dwellings,
Dejansko se lahko bruto investicije v osnovno čredo merijo samo preko spremembe števila živine, vrednotene po povprečni ceni za koledarsko leto za vsako kategorijo živine (kvantitativna metoda), če so izpolnjeni naslednji pogoji:
other buildings and structures including major improvements to land,
ni nominalnih dobičkov ali izgub iz lastnine (običajno gibanje cen in števila populacije živine),
machinery and equipment, such as ships, cars and computers
ni drugih sprememb obsega (ni izgub zaradi naravnih nesreč in ni sprememb v razvrstitvi itd.).
weapons systems,
Druga metoda za izračun (neposredna metoda) je merjenje tokov vknjižb in izpisov za vsako kategorijo živine po ustreznih cenah: poleg pridobitev in odtujitev mora ta metoda upoštevati tudi vknjižbe (posebno rojstva) in izpise na gospodarstvih.“;
cultivated biological resources, e.g. trees and livestock
v odstavku 2.152 se na koncu odstavka doda naslednji stavek:
costs of ownership transfer of non-produced assets like land, contracts, leases and licences,
„To je odstopanje od ESR 2010.“;
R & D, including the production of freely available R & D,
(ww) odstavek 2.153 se nadomesti z naslednjim:
mineral exploration and evaluation,
V SNR bi se morala teoretično za živino računati potrošnja stalnega kapitala.
computer software and databases,
Dejansko potrošnja stalnega kapitala za živino ustreza merjenju predvidenega upada produktivnosti živine, kadar se uporablja za proizvodnjo, to zmanjšanje pa se kaže na posodobljeni vrednosti prihodnjega dohodka živine.
entertainment and literary or artistic originals,
Zaradi praktičnih težav pri vrednotenju potrošnje stalnega kapitala (definicija parametrov za izračun je zelo zapletena, prim. 3.105 in 3.106), se za živino v produktivni dobi ne bi smela izračunavati potrošnja stalnega kapitala.
other intellectual property rights.’;
točka (l) se nadomesti z naslednjim:
(pp) paragraph 2.139 is replaced by the following:
osnovna sredstva (razen kmetijskih sredstev)“;
For the EAA, a distinction is made between the following types of elements of GFCF:
(yy) odstavek 2.162 se nadomesti z naslednjim:
plantations yielding repeat products,
Stalna sredstva razen kmetijskih sredstev (nasadi in živina) obsegajo naslednje elemente:
fixed asset livestock,
drugo (druge objekte in strukture, računalniško programsko opremo itd.),“;
fixed assets other than agricultural assets:
(zz) točka (m) se nadomesti z naslednjim:
machines and other capital goods,
Večje izboljšave zemljišč“;
transport equipment,
(aaa) odstavek 2.166 se nadomesti z naslednjim:
farm buildings (non-residential),
Večje izboljšave neproizvedenih opredmetenih sredstev ustrezajo v glavnem izboljšavi zemljišč (boljša kakovost zemljišč in večji donos zaradi namakanja, osuševanja in ukrepov za preprečevanje poplav itd.) in jih je treba obravnavati kakor katero koli drugo bruto investicijo v osnovna sredstva (ESR 2010, 3.128).“;
other structures with the exception of land improvement (other buildings and structures, etc.),
(bbb) v odstavku 2.167 se zadnji stavek nadomesti z naslednjim:
other (computer software, etc.),
„To zadeva zlasti izdatke za infrastrukturna dela, kakor so krčenje, izravnavanje, osuševanje, namakanje in utrjevanje (prim. ESR 2010, 3.128 in SNR 2008, 10.79 do 10.81).“;
major improvements to land,
(ccc) vstavi se naslednji odstavek 2.168.1:
costs associated with the transfer of ownership of non-produced assets such as land and production rights,
Raziskave in razvoj so sestavljene iz vrednosti izdatkov za ustvarjalno delo, ki se izvaja sistematično, da se izboljša znanje in uporaba tega znanja pri iskanju novih možnosti uporabe.
R & D, covering research and development from specialised units and research and development for own production.’;
Razen če je vrednost mogoče razumno oceniti, se po dogovoru vrednoti kot vsota stroškov, vključno s stroški neuspešnih raziskav in razvoja (prim. ESR 2010, Priloga 7.1).“;
(qq) point (j) is replaced by the following:
(ddd) odstavek (2.169) se spremeni:
Plantations yielding repeat products’;
malega orodja, delovne obleke, rezervnih delov in opreme, četudi je običajna življenjska doba tega blaga več kakor eno leto; ker se redno obnavljajo in zaradi uskladitve s poslovno obračunsko prakso, se nakupi teh proizvodov obravnavajo kot vmesna potrošnja (prim. 2.105 in 2.106);“;
(rr) paragraph 2.141 is replaced by the following:
točka (c) se nadomesti z naslednjim:
According to ESA 2010 (3.125) GFCF in plantations corresponds to the value of acquisitions less disposals of natural assets yielding repeat products (such as fruit trees) which have reached maturity, plus the natural growth of such natural assets until they reach maturity (i.e. generate a product), during the accounting period concerned.’;
storitev oglaševanja, tržnih raziskav itd. Nakupi teh storitev so vključeni v vmesno potrošnjo (prim. 2.108(d));“;
(ss) paragraph 2.144 is replaced by the following:
(eee) v odstavku 2.176 se zadnji stavek nadomesti z naslednjim:
Disposals of plantations (recorded as negative GFCF) may take two forms: they may be sales of standing plantations to other (agricultural) units, in which case only the costs associated with the transfer of ownership are entered in the EAA.
„Lahko pa se vrednost vknjižb nedokončane proizvodnje oceni z vrednostjo proizvodnih stroškov s pribitkom za pričakovani poslovni presežek ali (ocenjeni) raznovrstni dohodek (prim. ESR 2010, 3.47 in 3.48).“;
The other possibility is for the plantations to have been felled.
(fff) v odstavku 2.178 se zadnji stavek nadomesti z naslednjim:
In this case, however, according to the general definition of disposals, felled plantations must have a direct economic use; in other words, a counter-entry is required in the form of a use in goods and services (such as a sale to an enterprise specialising in the sale of timber (1)).
„Ta težava, ki je specifična za kmetijstvo, je poznana v ESR 2010 (prim. 3.153(c)).“;
In this second case, disposals of plantations to be recorded as negative GFCF should represent a modest amount.’;
(ggg) odstavek 2.186 se nadomesti z naslednjim:
(tt) paragraph 2.148 is replaced by the following:
Druga metoda za vrednotenje zalog sezonskih proizvodov je preučevanje gibanj cen zalog proizvodov.
Work in cultivated crop assets, i.e. plantations, is recorded either as sales, by enterprises specialising in such kind of agricultural contract work (with soil preparation, supply of machines, plant, labour, etc.), or as output of own-account produced fixed capital goods (cf.
Cena proizvodov se lahko spreminja med skladiščenjem zaradi vsaj treh razlogov (SNR 2008, 6.143):
1.75).’;
proizvodni proces je dovolj dolg, da bi bilo treba uporabiti diskontne faktorje za opravljeno delo dolgo pred izvedbo,
(uu) paragraph 2.151 is replaced by the following:
njegove fizične lastnosti se lahko sčasoma izboljšujejo ali poslabšujejo,
Measuring the GFCF for livestock only constitutes one element of the change in the value of assets.
obstajajo lahko sezonski dejavniki, ki vplivajo na ponudbo in povpraševanje, kar povzroči redne in predvidljive spremembe cen čez leto, četudi se fizične lastnosti drugače ne spreminjajo,“;
In fact, GFCF for livestock can only be measured via the change in the number of livestock valued at the average price for the calendar year for each livestock category (quantitative method), if the following conditions are met:
(hhh) odstavek 2.187 se nadomesti z naslednjim:
no nominal holding gains or losses (i.e. a regular trend in prices and livestock population numbers),
Razlika med ceno, po kateri se proizvodi dajejo v zaloge, in ceno, po kateri se iz njih črpajo, bi morala odražati dodatno vrednost proizvodnje, proizvedeno med skladiščenjem (SNR 2008, 6.143), ker so proizvodi, črpani iz skladišč več mesecev po spravilu pridelka, ekonomsko drugačni od tistih, ki so bili shranjeni.
no other changes in volume (i.e. no losses due to natural disasters and no changes in classification, etc.),
Ta vrsta povečanja vrednosti proizvodov ne bi smela biti šteta kot nominalen dobiček iz lastnine.“.
Another method of calculation (direct method) consists of measuring the flows of entries and withdrawals for each livestock category, at the corresponding prices: apart from acquisitions and disposals, this method has to take into account entries (in particular births) and withdrawals on the holdings.’;
Oddelek III se spremeni:
in paragraph 2.152 the following sentence is added at the end of the paragraph:
odstavek 3.009 se nadomesti z naslednjim:
‘This is a deviation from the ESA 2010.’;
Bruto plače in dejanski socialni prispevki (za račun delodajalca) so zajeti v obdobju, ko je delo opravljeno, čeprav so premije in druga izjemna plačila zajeta v trenutku zapadlosti v plačilo (prim. ESR 2010, 4.12).“;
(ww) paragraph 2.153 is replaced by the following:
odstavek 3.010 se nadomesti z naslednjim:
In the SNA, theoretically, consumption of fixed capital should be calculated for livestock.
Davki na proizvodnjo so zajeti takrat, ko se dejavnosti, transakcije ali drugi dogodki, ki ustvarijo obveznosti plačila davkov, zgodijo (prim. ESR 2010, 4.26).
In actual fact, consumption of fixed capital for livestock corresponds to a measurement of the anticipated decline in productivity of livestock when used for production purposes, a reduction which in turn is reflected in the updated value of future income from this livestock.
Podobno so subvencije na proizvodnjo zajete takrat, ko se zgodi transakcija ali drug dogodek (proizvodnja, prodaja, uvoz itd.), ki je osnova za pridobitev subvencije (prim. ESR 2010, 4.39).“;
However, in view of the practical difficulties in evaluating consumption of fixed capital (the definition of the calculation parameters are very complex, cf.
odstavek 3.011 se nadomesti z naslednjim:
3.105 and 3.106), no consumption of fixed capital should be calculated for productive livestock.
Obresti so zajete v obračunskem obdobju, v katerem zapadejo v plačilo, ne glede na to ali so dejansko plačane (prim. ESR 2010, 4.50 in naprej).
point (l) is replaced by the following:
Zajemajo se nenehno za zadevni znesek kapitala.
Fixed assets other than agricultural assets’;
Tudi najemnine so zajete v obdobju, v katerem zapadejo v plačilo (prim. ESR 2010, 4.75).“;
(yy) paragraph 2.162 is replaced by the following:
odstavek 3.012 se nadomesti z naslednjim:
Fixed assets other than agricultural assets (plantations and livestock) comprise the following elements:
Kapitalski transferji (investicijske podpore ali drugi transferji) so zajeti v trenutku zapadlosti v plačilo (pri transferjih v naravi pa ob prenosu lastništva nad sredstvom ali v času upnikovega odpisa obveznosti) (prim. ESR 2010, 4.162 in 4.163).“;
other (other buildings and structure, computer software, etc.),’;
v naslovu dela C se „(prim. ESR 95, 4.02 do 4.13)“ nadomesti z naslednjim:
(zz) point (m) is replaced by the following:
„(prim. ESR 2010, 4.02 do 4.13)“;
Major improvements to land’;
v odstavku 3.015 se prvi stavek nadomesti z naslednjim:
(aaa) paragraph 2.166 is replaced by the following:
„Sredstva za zaposlene so opredeljena kot celotno nadomestilo v denarju ali naravi, ki ga delodajalec plača zaposlenemu v zameno za njegovo opravljeno delo v obračunskem obdobju (prim. ESR 2010, 4.02).“;
Major improvements in non-produced tangible assets correspond mainly to land improvement (better quality of land and higher yield through irrigation, drainage and flood prevention measures, etc.) and should be treated like any other GFCF (ESA 2010, 3.128).’;
v odstavku 3.018 se točka (c) nadomesti z naslednjim:
(bbb) in paragraph 2.167 the last sentence is replaced by the following:
proizvode in storitve, ki jih kupijo delodajalci, pod pogojem, da ti nakupi izpolnjujejo opredelitev plač v naravi (to pomeni, da ne predstavljajo vmesne potrošnje).
‘This concerns in particular expenditure on infrastructure works such as clearance, levelling, drainage, irrigation and consolidation (cf.
Predvsem prevoz zaposlenih na delo in z njega je del njihove plače v naravi, razen če poteka v delovnem času.
ESA 2010, 3.128 and 2008 SNA, 10.79 to 10.81).’;
Ta kategorija zajema kupljene namestitvene storitve in otroške jasli itd. (prim. ESR 2010, 4.05).“;
(ccc) the following paragraph 2.168.1 is inserted:
v odstavku 3.020 se zadnji stavek nadomesti z naslednjim:
Research and development consists of the value of expenditure on creative work undertaken on a systematic basis in order to increase the stock of knowledge, and use of this stock of knowledge to devise new applications.
„Vse te postavke so zajete v vmesni potrošnji delodajalcev (prim. ESR 2010, 4.07).“;
Unless the value can be reasonably estimated it is, by convention, valued as the sum of the costs, including those of unsuccessful research and development (cf.
odstavek 3.023 se nadomesti z naslednjim:
ESA 2010 Annex 7.1).’;
Pripisani socialni prispevki delodajalcev so protipostavka drugim socialnim prejemkom, ki jih delodajalci plačajo neposredno svojim zaposlenim ali bivšim zaposlenim ter drugim upravičenim osebam brez posredovanja zavarovalnice ali avtonomnega pokojninskega sklada (prim. ESR 2010, 4.10).
(ddd) paragraph 2.169 is amended as follows:
Ti prispevki so zajeti v obdobju, v katerem je delo opravljeno (če so protipostavka obveznim socialnim prejemkom) ali v obdobju, v katerem so prejemki zagotovljeni (če so protipostavka prostovoljnim socialnim prejemkom).
small tools, working clothes, spare parts and equipment, even if these goods have a normal useful life of over one year; because they are renewed regularly, and to conform with business accounting practice, these purchases of goods are considered to be intermediate consumption (cf.
Pripisani socialni prispevki delodajalcev so razdeljeni v dve kategoriji: (a) pripisani pokojninski prispevki delodajalcev in (b) pripisani nepokojninski prispevki delodajalcev (ESR 2010, 4.10 in 4.97).
2.105 and 2.106);’;
v naslovu dela D se „(prim. ESR 95, 4.14 do 4.29)“ nadomesti z naslednjim:
point (c) is replaced by the following:
„(prim. ESR 2010, 4.14 do 4.29)“;
services of advertising, market research, etc.
v odstavku 3.025 se zadnji stavek nadomesti z naslednjim:
Purchases of these services are included in intermediate consumption (cf.
„Ti davki se plačujejo ne glede na dobiček (prim. ESR 2010, 4.14).“;
2.108(d));’;
odstavek 3.026 se nadomesti z naslednjim:
(eee) in paragraph 2.176 the last sentence is replaced by the following:
Davki na proizvodnjo in uvoz se delijo na:
‘Alternatively, the value of the entries of work in progress can be estimated by the value of the production cost with a mark-up for expected operating surplus or (estimated) mixed income (cf.
davke na proizvode (D.21):
ESA 2010, 3.47 and 3.48).’;
davke tipa davka na dodano vrednost (D.211),
(fff) in paragraph 2.178 the last sentence is replaced by the following:
davke in dajatve na uvoz razen DDV (D.212) in
‘This problem which is specific to agriculture is recognised by the ESA 2010 (cf.
davke na proizvode razen DDV in uvoznih davkov (D.214)
3.153 (c)).’;
druge davke na proizvodnjo (D.29)“;
(ggg) paragraph 2.186 is replaced by the following:
v odstavku 3.027 se zadnji stavek nadomesti z naslednjim: „3.027
Another method of evaluating stocks of seasonal products is that of examining the trend in the prices of stocked goods.
Davki so lahko določeni z denarnim zneskom na količinsko enoto proizvoda ali storitve ali pa se izračunajo ad valorem kot določen odstotek cene na enoto ali vrednosti proizvoda ali storitve (prim. ESR 2010, 4.16).“;
The price of a good may change during storage for at least three reasons (2008 SNA, 6.143):
v odstavku 3.028 se prvi stavek nadomesti z naslednjim:
the production process is sufficiently long that discounting factors should be applied to work put in place significantly long before delivery,
„Davki tipa DDV so davki na proizvode in storitve, ki jih podjetja zbirajo v stopnjah in ki na koncu v celoti bremenijo končnega kupca (prim. ESR 2010, 4.17).“;
its physical qualities may improve or deteriorate with time,
odstavek 3.029 se nadomesti z naslednjim:
there may be seasonal factors influencing its supply or demand, thus resulting in regular and predictable changes in its price over the year, even though its physical qualities may not otherwise change,’;
Davki in dajatve na uvoz, razen DDV, obsegajo obvezna plačila, s katerimi država ali institucije Evropske unije obdavčujejo uvožene proizvode, da bi jim dovolile prosti promet na ekonomskem ozemlju, in storitve, ki jih nerezidenčne enote zagotavljajo rezidenčnim enotam (prim. ESR 2010, 4.18).“;
(hhh) paragraph 2.187 is replaced by the following:
v odstavku 3.030 se prvi stavek nadomesti z naslednjim:
The difference between the price at which products are put into stock and the price at which they are withdrawn should reflect the additional output value produced during storage (2008 SNA, 6.143), since products withdrawn from storage several months after harvest are different, in economic terms, from those which have been stored.
„Obsegajo uvozne carine in druge dajatve, kot so dajatve na uvožene kmetijske proizvode, denarna nadomestila, s katerimi je obdavčen uvoz, trošarine itd.“;
This type of increase in the value of products should not be counted as a nominal holding gain.’.
odstavek 3.031 se nadomesti z naslednjim:
Section III is amended as follows:
Davki na proizvode, razen DDV in uvoznih davkov, obsegajo davke na proizvode in storitve, ki jih proizvedejo rezidenčna podjetja in ki postanejo obveznost kot posledica proizvodnje, izvoza, prodaje, transferja, lizinga ali dobave teh proizvodov ali storitev, ali kot posledica njihove porabe za lastno končno potrošnjo ali lastne investicije (prim. ESR 2010, 4.19 in 4.20).“;
paragraph 3.009 is replaced by the following:
v odstavku 3.035 se prvi stavek nadomesti z naslednjim:
Gross wages and salaries and actual social contributions (for account of employers) are recorded during the period in which the work was performed, although premiums and other exceptional payments are recorded at the time they become due (cf.
„Opis v ESR 2010 (4.17) se nanaša na standardni sistem DDV, v katerem lahko vsako podjetje odšteje od DDV, plačanega na svojo prodajo, znesek davka, ki ga je plačalo na svoje nakupe vložkov za lastno vmesno potrošnjo ali osnovna sredstva.“;
ESA 2010, 4.12).’;
v odstavku 3.038 se prvi stavek nadomesti z naslednjim:
paragraph 3.010 is replaced by the following:
„Določbe ESR 2010 4.17 predpisujejo enotno metodo zajemanja DDV.“;
Taxes on production are recorded at the time when the activities, transactions or other events giving rise to a fiscal obligation take place (cf.
odstavek 3.044 se nadomesti z naslednjim:
ESA 2010, 4.26).
Drugi davki na proizvodnjo obsegajo vse davke, ki bremenijo podjetja zaradi njihovega ukvarjanja s proizvodnjo, ne glede na količino ali vrednost proizvedenih ali prodanih proizvodov in storitev (prim. ESR 2010, 4.22).
Similarly, subsidies on production are recorded at the time when the transaction or other event (production, sale, import, etc.) which gives rise to the subsidy occurs (cf.
Lahko se plačujejo na zemljišča, osnovna sredstva ali delovno silo, zaposlene v proizvodnem procesu, ali na določene dejavnosti ali transakcije.“;
ESA 2010, 4.39).’;
v odstavku 3.050 se točka (b) nadomesti z naslednjim:
paragraph 3.011 is replaced by the following:
kazni in penali ter stroški, ki jih naložijo davčni organi v zvezi s pobiranjem ali izterjavo, se ne bi smeli zajemati skupaj z davki, na katere se nanašajo, razen če jih ni mogoče razmejiti od samih davkov (prim. ESR 2010, 4.133);“;
Interest is recorded during the accounting period in which it is due, irrespective of whether it is actually paid (cf.
v naslovu dela E se „(prim. ESR 95, 4.30 do 4.40)“ nadomesti z naslednjim:
ESA 2010, 4.50 and following).
„(prim. ESR 2010, 4.30 do 4.40)“;
This is done continuously for the amount of capital in question.
v odstavku 3.051 se zadnji stavek nadomesti z naslednjim:
Rents are also recorded for the period in which they are due (cf.
„Po dogovoru se subvencije na proizvode v netržni proizvodnji ne prikažejo (P.13) (prim. ESR 2010, 4.30).“;
ESA 2010, 4.75).’;
odstavek 3.052 se nadomesti z naslednjim:
paragraph 3.012 is replaced by the following:
Subvencije se delijo na:
Capital transfers (investment grants or other transfers) are recorded at the time when payment is due (or, in the case of transfers in kind, when ownership of the asset is transferred or when the debt is cancelled) (cf.
subvencije na proizvode (D.31):
ESA 2010, 4.162 and 4.163).’;
uvozne subvencije (D.311);
in the heading of part C ‘(cf.
druge subvencije na proizvode (D.319) in
ESA 95, 4.02 to 4.13)’ is replaced by the following:
druge subvencije na proizvodnjo (D.39).“;
‘(cf.
v odstavku 3.053 se zadnji stavek nadomesti z naslednjim:
ESA 2010, 4.02 to 4.13)’;
„Po dogovoru se subvencije na proizvode lahko nanašajo le na tržno proizvodnjo (P.11) ali na proizvodnjo za lastno končno porabo (P.12) (prim. ESR 2010, 4.33).“;
in paragraph 3.015 the first sentence is replaced by the following:
v odstavku 3.054 se zadnji stavek nadomesti z naslednjim: