natgillin/translations-raw huggingface dataset:
The economic accounts for agriculture are satellite accounts of national accounts, as defined by ESA 2010, with the purpose of obtaining results that are harmonised and comparable between the Member States in order to draw up the accounts for the purposes of the Union.
Ekonomski računi za kmetijstvo so satelitski računi nacionalnih računov, kakor so opredeljeni v ESR 2010, namenjeni pa so pridobitvi usklajenih in med državami članicami primerljivih rezultatov za pripravo računov za namene Unije.
Since ESA 2010 is a revision of ESA 95, the introduction of new references in Annexes I and II to Regulation (EC) No 138/2004 is required.
Ker je ESR 2010 revizija ESR 95, je treba v prilogah I in II k Uredbi (ES) št. 138/2004 uvesti nova sklicevanja.
Annexes I and II to Regulation (EC) No 138/2004 should therefore be amended accordingly,
Prilogi I in II k Uredbi (ES) št. 138/2004 bi bilo zato treba ustrezno spremeniti –
Annex I to Regulation (EC) No 138/2004 is amended in accordance with Annex I to this Regulation.
Priloga I k Uredbi (ES) št. 138/2004 se spremeni v skladu s Prilogo I k tej uredbi.
Annex II to Regulation (EC) No 138/2004 is amended in accordance with Annex II to this Regulation.
Priloga II k Uredbi (ES) št. 138/2004 se spremeni v skladu s Prilogo II k tej uredbi.
OJ L 33, 5.2.2004, p. 1.
UL L 33, 5.2.2004, str. 1.
Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).
Uredba (EU) št. 549/2013 Evropskega parlamenta in Sveta z dne 21. maja 2013 o Evropskem sistemu nacionalnih in regionalnih računov v Evropski uniji (UL L 174, 26.6.2013, str. 1).
Annex I to Regulation (EC) No 138/2004 is amended as follows:
Priloga I k Uredbi (ES) št. 138/2004 se spremeni:
throughout the Annex:
V celotni Prilogi:
‘ESA 95’ is replaced by ‘ESA 2010’;
„ESR 95“ se nadomesti z „ESR 2010“;
‘SNA 93’ is replaced by ‘2008 SNA’.
„SNR 93“ se nadomesti s „SNR 2008“.
the ‘Contents’ section is amended as follows:
Oddelek „Vsebina“ se spremeni:
‘Rents (on land and underground deposits)’ is replaced by ‘Rents (on land and subsoil assets)’;
v točki VI.
in point III.
Oddelek „Predgovor“ se nadomesti z naslednjim:
F. 4.
„PREDGOVOR
in point VI.
Ta priročnik upošteva vse te vidike, saj se poleg konceptov, načel in osnovnih pravil za izračun ERK nanaša tudi na vse spremembe posebnih značilnosti v kmetijstvu.
B. 4.
Oddelek I se spremeni:
‘Calculation of value added at constant prices’ is replaced by ‘Calculation of value added at fixed year prices’.
v odstavku 1.02 se opomba 2 nadomesti z naslednjim:
the ‘Foreword’ section is replaced by the following:
v odstavku 1.03 se zadnji stavek nadomesti z naslednjim:
‘FOREWORD
„Značilnost ESR 2010 je uporaba dveh tipov enot in dveh ustreznih načinov razdelitve nacionalnega gospodarstva.“;
The revision of the European system of accounts (ESA 2010) has led to some revisions of the basic methodology used for the EAA, to guarantee consistency with the ESA to allow harmonisation of the EAA both between Member States and with the central framework of the national accounts and to ensure that the changes to be made were feasible.
v odstavku 1.08 se zadnji stavek nadomesti z naslednjim:
Section I is amended as follows:
odstavek 1.09 se nadomesti z naslednjim:
in paragraph 1.02, footnote (2) is replaced by the following:
Za analizo tokov, ki nastajajo v proizvodnem procesu in pri porabi blaga in storitev, je treba enote izbrati tako, da bodo razvidna tehnično-gospodarska razmerja.
System of National Accounts, 2008.
Ta zahteva pomeni, da morajo biti institucionalne enote praviloma razdeljene na manjše in bolj homogene enote ob upoštevanju vrste proizvodnje.
Joint publication by the United Nations, European Commission, International Monetary Fund, OECD and World Bank.’;
Lokalne enote enovrstne dejavnosti (lokalne EED) izpolnjujejo to zahtevo kot operativni pristop (ESR 2010, 2.147).
in paragraph 1.03 the last sentence is replaced by the following:
odstavek 1.10 se nadomesti z naslednjim:
‘The ESA 2010 is characterised by the use of two types of unit and two corresponding ways of subdividing the national economy.’;
Lokalna enota enovrstne dejavnosti (lokalna EED) je del EED, ki ustreza lokalni enoti.
in paragraph 1.08 the last sentence is replaced by the following:
Lokalna EED se v SNR 2008 in v ISIC Rev.
‘These two types of income (income generated by agricultural production and the income of agricultural households) are measured for two distinct purposes, which require two distinct methods of breaking down the economy: the first, for the EAA, is based on production units, which are defined by reference to an economic activity; the second is based on households (i.e. institutional units) whose main source of income is independent agricultural activity.’;
4 imenuje establishment.
paragraph 1.09 is replaced by the following:
EED združuje vse dele institucionalne enote v vlogi proizvajalke, ki prispevajo k opravljanju dejavnosti na ravni razreda NACE Rev.
In order to analyse flows occurring in the process of production and in the use of goods and services, it is necessary to choose units which emphasise relationships of a technico-economic kind.
2 (štirimestna raven) (referenčna klasifikacija gospodarskih dejavnosti, prim. 1.55) in ustreza enemu pododdelku institucionalne enote ali več.
This requirement means that as a rule institutional units must be partitioned into smaller and more homogeneous units with regard to the kind of production.
Informacijski sistem institucionalne enote mora biti za vsako lokalno EED sposoben oceniti ali izračunati vsaj vrednost proizvodnje, vmesno potrošnjo, sredstva za zaposlene, poslovni presežek, zaposlenost in bruto investicije v osnovna sredstva.
Local kind-of-activity units (local KAUs) are intended to meet this requirement as an operational approach (ESA 2010, 2.147).
(ESR 2010, 2.148).
paragraph 1.10 is replaced by the following:
Lokalna enota je institucionalna enota ali del institucionalne enote, ki proizvaja blago ali storitve na geografsko opredeljenem mestu.“;
The local kind-of-activity unit (local KAU) is the part of a KAU which corresponds to a local unit.
odstavek 1.11 se nadomesti z naslednjim:
The local KAU is called an establishment in the 2008 SNA and ISIC Rev.4.
Lokalna EED lahko ustreza institucionalni enoti kot proizvajalcu ali njenemu delu; nasprotno pa ne more nikoli pripadati dvema različnima institucionalnima enotama.
A KAU groups all the parts of an institutional unit in its capacity as a producer contributing to the performance of an activity at class level (four digits) of the NACE Rev. 2 (the reference classification for economic activities, cf.
Ker je v praksi večina institucionalnih enot, ki proizvaja blago in storitve, udeležena v številnih različnih dejavnostih hkrati (glavna dejavnost in ena ali več stranskih dejavnosti), jih je mogoče razčleniti na enako število lokalnih EED, če so na voljo potrebne informacije.
1.55) and corresponds to one or more operational subdivisions of the institutional unit.
Vendar pa pomožne dejavnosti (nabava, prodaja, trženje, računovodstvo, prevoz, skladiščenje, vzdrževanje itd.; prim. 1.27) ne morejo privesti do ustvarjanja lokalne EED, razen če se izvajajo na ločeni lokaciji v drugi regiji kot lokalna EED, ki jo podpirajo (ESR 2010, 3.13).“;
The institutional unit's information system must be capable of indicating or calculating for each local KAU at least the value of production, intermediate consumption, compensation of employees, the operating surplus and employment and gross fixed capital formation (ESA 2010, 2.148).
odstavek 1.12 se nadomesti z naslednjim:
The local unit is an institutional unit, or part of an institutional unit, producing goods or services situated in a geographically identified place.’;
V osnovi velja, da je treba zajeti toliko EED, kolikor je dopolnilnih dejavnosti, lahko pa se zgodi, da statistične (računovodske) informacije ne omogočajo ločevanja dopolnilnih dejavnosti lokalne EED ali delov teh dejavnosti od njihove glavne dejavnosti.
paragraph 1.11 is replaced by the following:
Če se v institucionalni enoti, ki proizvaja blago ali storitve, izvajata glavna dejavnost in ena stranska ali več, se razdeli v enako število EED, pri čemer se stranske dejavnosti razvrstijo v druge skupine klasifikacije kot glavna dejavnost.
Although a local KAU may correspond to an institutional unit or part of an institutional unit in its capacity as a producer, it can never belong to two distinct institutional units.
Pomožne dejavnosti se ne ločujejo od glavne ali stranskih dejavnosti.
Since, in practice, most institutional units producing goods and services are involved in a number of different activities at once (a principal activity and one or more secondary activities), they can be broken down into the same number of local KAUs, if necessary information is available.
Vendar pa EED, ki se uvrščajo v določene razrede klasifikacijskega sistema, lahko proizvajajo tudi proizvode izven homogenih skupin, in sicer kot povezane stranske dejavnosti, ki jih na osnovi razpoložljivih računovodskih listin ni mogoče ločeno identificirati.
Ancillary activities (purchases, sales, marketing, accounting, transport, warehousing, maintenance, etc.; cf.
EED torej lahko izvaja eno ali več stranskih dejavnosti.
1.27), however, cannot lead to the creation of a local KAU, unless they are carried out in a separate location, located in a region other than the local KAU they serve (ESA 2010, 3.13).’;
(ESR 2010, 2.149).“;
paragraph 1.12 is replaced by the following:
odstavek 1.13 se nadomesti z naslednjim:
Basically, as many local KAUs should be recorded as there are secondary activities, but it can happen that statistical (accounting) information does not make it possible to separate a local KAU's secondary activities or parts of those activities from its principal activities.
Dejavnost se opravlja, ko kot rezultat kombinirane uporabe virov, kakor so oprema, delo, proizvodne tehnike, informacijska omrežja ali proizvodi, nastane neko blago ali storitev.
If an institutional unit producing goods or services contains a principal activity and also one or several secondary activities, it is subdivided into the same number of KAUs, and the secondary activities are classified under different headings from the principal activity.
Dejavnost opredeljujejo vložki proizvodov (blago in storitve), proizvodni proces in proizvodnja proizvodov.
The ancillary activities are not separated from the principal or secondary activities.
Glavna dejavnost lokalne EED je dejavnost, pri kateri dodana vrednost takšne dejavnosti presega dodano vrednost katere koli druge dejavnosti, ki se izvaja v isti enoti.
But KAUs falling within a particular heading of the classification system can produce products outside the homogeneous group on account of secondary activities connected with them which cannot be separately identified from available accounting documents.
Klasifikacija glavne dejavnosti je določena s sklicevanjem na NACE Rev.
Thus a KAU may carry out one or several secondary activities.
2, najprej na najvišji ravni klasifikacije, potem pa na podrobnejših ravneh (ESR 2010, 3.10).“;
(ESA 2010, 2.149).’;
v odstavku 1.14 se zadnji stavek nadomesti z naslednjim:
paragraph 1.13 is replaced by the following:
„Na najbolj podrobni ravni klasifikacije, kakor je opredeljeno v ESR 2010, 2.150, je dejavnost sestavljena iz vseh lokalnih EED, ki spadajo v isti razred NACE Rev.
An activity can be said to take place when resources such as equipment, labour, manufacturing techniques, information networks or products are combined, leading to the creation of specific goods or services.
2 (štirimestna raven) in zato opravljajo enako glavno dejavnost, kot je opredeljena v NACE Rev.
An activity is characterised by an input of products (goods and services), a production process and an output of products.
2.“;
The principal activity of a local KAU is the activity where the value added of such activity exceeds that of any other activity carried out within the same unit.
točka (ii) odstavka 1.16 se nadomesti z naslednjim:
The classification of the principal activity is determined by reference to NACE rev. 2, first at the highest level of the classification and then at more detailed levels (ESA 2010, 3.10).’;
nekmetijskih neločljivih dopolnilnih dejavnosti.“;
in paragraph 1.14 the last sentence is replaced by the following:
v odstavku 1.17 se zadnja dva stavka nadomestita z naslednjim:
‘At the most detailed level of classification, as defined by ESA 2010, 2.150, an industry includes all local KAUs in the same class (four digit level) of NACE Rev. 2 and therefore engaged in the same principal activity as that defined in NACE Rev. 2.’;
„Kadar se na istem gospodarstvu opravlja več dejavnosti razreda NACE Rev.
point (ii) of paragraph 1.16 is replaced by the following:
2 (štirimestna številka) in so na voljo informacije v skladu z odstavkom 1.10, bi dosledna uporaba pravila ESR za enote in njihove povezave morala pravzaprav privesti do delitve kmetijskega gospodarstva na več ločenih lokalnih EED.
non-agricultural inseparable secondary activities of agricultural units.’;
Sprejetje kmetijskega gospodarstva kot lokalne EED kmetijske dejavnosti v nacionalnih računih in v ERK temelji na statističnem pristopu.“;
in paragraph 1.17 the last two sentences are replaced by the following:
v odstavku 1.19 se prvi stavek nadomesti z naslednjim:
‘The strict application of the ESA rule to units and their group should in fact result in a division of the agricultural holding into several separate local KAUs in cases where several activities of the NACE Rev. 2 four-digit class are performed on the same holding and the information required according to paragraph 1.10 is available.
„Ker v skladu z ESR 2010 dejavnost sestavlja skupina enot, ki kot svojo glavno dejavnost opravljajo enake ali podobne vrste dejavnosti, je definicija kmetijske gospodarske panoge v ERK odvisna od prepoznavanja značilnih dejavnosti in enot v tej gospodarski panogi.“;
The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts and EAA is based on a statistical approach.’;
v odstavku 1.20 se uvodni stavek nadomesti z naslednjim:
in paragraph 1.19 the first sentence is replaced by the following:
„Kmetijska dejavnost se obravnava kot povezava vseh EED na lokalni ravni, ki kot glavno ali dopolnilno dejavnost opravljajo naslednje gospodarske dejavnosti (za natančno definicijo kmetijske dejavnosti prim. 1.60 do 1.66):“;
‘Since, according to ESA 2010, an industry comprises a group of units which carry out as their principal activity the same or similar types of activity, the definition of the agricultural industry in the EAA depends on the identification of the characteristic activities and units in that industry.’;
odstavek 1.24 se nadomesti z naslednjim:
in paragraph 1.20 the introductory phrase is replaced by the following:
Ker je namen ERK merjenje, opisovanje in analiziranje oblikovanja dohodka iz gospodarske dejavnosti (ki je v državah članicah EU skoraj izključno poslovna dejavnost), je bila sprejeta odločitev, da se izključijo enote, za katere kmetijska dejavnost predstavlja le dejavnost za prosti čas.
‘The agricultural industry is treated as a grouping of all KAUs at local level which perform the following economic activities, as principal or secondary activity (cf.
Nasprotno pa so v ERK zajete enote, ki se ukvarjajo s kmetijstvom za lastno oskrbo.
1.60 to 1.66 for the precise definition of the agricultural industry):’;
Poudariti je treba, da je treba kmetijsko proizvodnjo kmetijskih gospodarstev za lastno končno potrošnjo zajeti v ERK.
paragraph 1.24 is replaced by the following:
odstavek 1.25 se nadomesti z naslednjim:
Since the purpose of the EAA is to measure, describe and analyse the formation of income from agricultural economic activity (which, in the EU Member States, is almost exclusively a commercial activity), it was decided to exclude units for which the agricultural activity represents solely a leisure activity.
Uporaba lokalne EED kot osnovne enote za kmetijsko dejavnost pomeni zajemanje nekmetijskih dopolnilnih dejavnosti, kadar jih ni mogoče ločiti od glavne kmetijske dejavnosti.“;
In contrast, units engaged in subsistence farming are included in the EAA.
odstavek 1.26 se nadomesti z naslednjim:
paragraph 1.25 is replaced by the following:
v odstavku 1.27 se druga in tretja alinea nadomestita z naslednjim:
The use of the local KAU as the basic unit for the agricultural industry entails recording non-agricultural secondary activities where they cannot be isolated from the main agricultural activity.’;
ne smejo biti pomožne dejavnosti.
paragraph 1.26 is replaced by the following:
Pomožne dejavnosti se ne izločajo v posebne enote in se ne ločujejo od glavne ali stranskih dejavnosti ali enot, ki jih pomožne dejavnosti podpirajo.
Inseparable non-agricultural secondary activities of local agricultural KAUs are defined in the EAA as activities closely linked to agricultural production for which information on any of output, intermediate consumption, compensation of employees, labour input or GFCF cannot be separated from information on the main agricultural activity during the period of statistical observation.’;
Pomožne dejavnosti so dodatne dejavnosti (npr. prodaja, trženje, skladiščenje, prevoz za lasten račun; glej ESR 2010, 3.12 in 3.13 ter SNR 2008, 5.35 do 5.44), s katerimi podjetje ustvarja pogoje za opravljanje glavne ali dopolnilnih dejavnosti.
in paragraph 1.27 the second and third indent are replaced by the following:
Značilno je, da se proizvodnja pomožnih dejavnosti v različnih vrstah proizvodne dejavnosti kaže kot vložek.
they must not be ancillary activities.
po dogovoru proizvodnja bruto investicij v osnovna sredstva v obliki nekmetijskih proizvodov (kakor so stavbe ali stroji) za lastne potrebe ne velja kot pomožna dejavnost.
Ancillary activities are not isolated to form distinct entities or separated from the principal or secondary activities or entities they serve.
Predvideva se, da je ta proizvodnja za lastno končno porabo ločljiva dejavnost in je zajeta kot proizvodnja neprepoznavne lokalne EED.
Accordingly, ancillary activities must be integrated with the local KAU they serve, unless they are organised in separate units and located in another region.
Podobno je treba obravnavati nastanitvene storitve kot nadomestilo zaposlenim v naravi (v računu ustvarjanja dohodka so zajete kot nadomestilo v naravi),“;
Ancillary activities remain in the same industry as the local KAU they serve.
odstavek 1.29 se nadomesti z naslednjim:
Ancillary activities are supplementary activities (e.g. sales, marketing, warehousing, transport for own account; see ESA 2010, 3.12 and 3.13, and 2008 SNA, 5.35 to 5.44) carried out by an enterprise in order to create the conditions for conducting the main or secondary activities.
Razlikujemo lahko dve glavni vrsti neločljivih nekmetijskih stranskih dejavnosti:
Typically, the output of ancillary activities appears as input in the different types of productive activity.
Dejavnosti, ki predstavljajo nadaljevanje kmetijske dejavnosti in uporabljajo kmetijske proizvode.
by convention, they may not include production of GFCF of non-agricultural products (such as buildings or machines) for own account.
To vrsto dejavnosti lahko srečamo v večini držav članic EU.
The production for own final consumption is presumed to be a separable activity and is recorded as the production of an identifiable local KAU.
Značilna dejavnost te skupine je predelava kmetijskih proizvodov:
Accommodation services made available to employees as remuneration in kind must be treated in a similar manner (they are recorded as remuneration in kind in the generation of income account),’;
Predelava kmetijskih proizvodov
paragraph 1.29 is replaced by the following:
predelava mleka v maslo, smetano, sir, jogurt in druge mlečne izdelke,
Two main types of inseparable non-agricultural secondary activity may be distinguished:
predelava sadja in zelenjave v sokove, konzervirana živila, alkoholne pijače in druge izdelke,
Activities which represent a continuation of agricultural activity and which use agricultural products.
predelava grozdja, mošta in vina v alkoholne izdelke (npr. penine, kakor je šampanjec, in žgane pijače, npr. konjak),
This type of activity can be found in most of the EU Member States.
pletenje iz rastlinskih materialov/tekstilij/volne,
The processing of agricultural products is the typical activity of this group:
proizvodnja paštet, gosjih jeter (foie gras) in drugih predelanih mesnih izdelkov,
Processing of agricultural products
predelava drugih kmetijskih proizvodov,
milk into butter, cream, cheeses, yoghurts and other dairy products,
Sortiranje in pakiranje kmetijskih proizvodov, npr. jajc in krompirja
fruit and vegetables into fruit juices, tinned foods, alcoholic beverages and other products,
Dejavnosti, pri katerih je udeleženo kmetijsko gospodarstvo in njegova sredstva za kmetijsko proizvodnjo (oprema, napeljave, stavbe, delovna sila).
grapes, must and wine into alcoholic products (e.g. sparkling wine, such as Champagne, and spirits, such as Cognac),
Med te dejavnosti sodijo predvsem:
plaiting of vegetable material/textiles/wool,
kmečki turizem: kampi, gostinstvo, hoteli, različne oblike nastanitve itd.,
processing of other agricultural products,
Neposredna prodaja kmetijskih proizvodov, v surovem stanju ali predelanih, je zajeta v proizvodnjo zadevnih proizvodov,
Grading and packaging of agricultural products, e.g. eggs and potatoes
šport in rekreacija na podeželju: uporaba zemlje za dejavnosti, kakor so golf, jahanje, lov, ribolov itd.,
Activities involving the agricultural holding and its means of agricultural production (equipment, installations, buildings, workforce).
storitve urejanja krajine: košnja trave, obrezovanje žive meje, pluženje snega, oblikovanje, zasajanje in vzdrževanje zelenih površin in podobno,
These activities are basically the following:
gojenje rib,
services for third parties — e.g. the renting and repair of agricultural machinery, irrigation projects, agricultural advisory services, product storage, maintenance of farm buildings, commercial services relating to agricultural products, transport of agricultural products, etc.
V ESR 2010 so v zaporedje vseh računov vključeni tekoči računi, računi akumulacije in bilance stanja (ESR 2010, 1.113 do 1.115).
These services are recorded as secondary activities, only if they are performed for a third party.
Ti različni računi omogočajo zajemanje transakcij in drugih tokov, povezanih s posebnimi vidiki gospodarskega cikla (npr. proizvodnja) v urejenem okviru.
When performed for own account, they are ancillary activities, which are not recorded in the accounts (cf.
Te transakcije segajo od ustvarjanja dohodka prek akumulacije dohodka v obliki sredstev do njegove razdelitve in prerazdelitve.
1.27),
Izravnalne postavke, ki so od tega odštete, se nato uporabijo kot agregati za merjenje ekonomske učinkovitosti.“;
landscaping services — grass-mowing, hedge-trimming, snow-clearing, laying out, planting and maintenance of green areas and the like,
odstavek 1.38 se nadomesti z naslednjim:
fish-farming,
Tekoči računi obravnavajo ustvarjanje, razdelitev in prerazdelitev dohodka in njegovo porabo v obliki končne potrošnje; omogočajo izračun „varčevanja“, ki je bistven dejavnik akumulacije.
other activities involving the use of the land and the means of agricultural production.
Računi akumulacije analizirajo različne elemente sprememb sredstev in obveznosti enot ter omogočajo prikazovanje sprememb neto vrednosti (razlika med sredstvi in obveznostmi).
These other activities will include R & D, if not performed by separate local KAUs and if possible to be estimated.’;
Bilance stanja prikazujejo celotna sredstva in obveznosti različnih enot na začetku in koncu obračunskega obdobja, skupaj z njihovimi neto vrednostmi.
paragraph 1.33 is replaced by the following:
Tokovi za vsako sredstvo in obveznost, prikazano v računih akumulacije, so ponovno vidni v računu ‚spremembe bilance stanja‘ (ESR 2010, 8.02 do 8.09 in preglednica 8.1).“;