natgillin/translations-raw huggingface dataset:
According to the ESA 2010, the output of the industry represents all of the products produced over the accounting period in question by all the units of the industry except for goods and services produced and consumed over the same accounting period by the same unit.
odstavek 1.39 se nadomesti z naslednjim:
The measurement of agricultural output is based on an adaptation of this ESA rule, with the inclusion in agricultural output of part of the output consumed by the agricultural units themselves (cf.
Navedeno zaporedje računov se uporablja za institucionalne enote, sektorje in podsektorje ter celotno gospodarstvo.
2.032 to 2.036).
ESR 2010 domneva, da izračunavanje zaporedja vseh računov za lokalno EED in dejavnost ni smiselno, ker takšne enote le redko posedujejo blago ali sredstva v svojem imenu ali prejemajo in razdeljujejo dohodek.“;
Thus in the EAA, agricultural output represents the sum of output by all units in the industry (excluding output for intermediate consumption by the same unit), plus output used as intermediate consumption by the same unit, provided this output concerns two different basic activities (such as crop products intended for use as animal feedingstuffs) and it meets certain criteria (set out in 2.055).’;
v odstavku 1.43 se preglednici 1 in 4 nadomestita z naslednjim:
paragraph 1.37 is replaced by the following:
Tekoči računi
The EAA are based on a sequence of interconnected accounts.
Preglednica 1: Račun proizvodnje
In the ESA 2010, the full sequence of accounts includes current accounts, accumulation accounts and balance sheets (ESA 2010, 1.113 to 1.115).
Porabe
These different accounts make it possible to record transactions and other flows linked to specific aspects of the economic cycle (for example, production) in an ordered framework.
Viri
These transactions range from the generation of income through income accumulation in the form of assets, to its distribution and redistribution.
Vmesna potrošnja
The balancing items which are deducted from them are then used as aggregates for measuring economic performance.’;
Proizvodnja
paragraph 1.38 is replaced by the following:
Bruto dodana vrednost
The current accounts deal with the production and related generation, distribution and redistribution of income and its use in the form of final consumption; they make it possible to calculate “savings”, which is the essential component of accumulation.
Potrošnja stalnega kapitala
Accumulation accounts analyse the various components of changes in the assets and liabilities of units and make it possible to record changes in net worth (the difference between assets and liabilities).
Neto dodana vrednost
The balance sheets show the total assets and liabilities of the various units at the beginning and end of the accounting period, together with their net worth.
Preglednica 2: Račun ustvarjanja dohodka
The flows for each asset and liability item recorded in the accumulation accounts are seen again in the “changes in balance sheets” account (ESA 2010, 8.02 to 8.09 and Table 8.1).’;
Sredstva za zaposlene
paragraph 1.39 is replaced by the following:
Drugi davki na proizvodnjo
The sequence of accounts referred to above applies to institutional units, sectors and subsectors, and the total economy.
Druge subvencije na proizvodnjo
The ESA 2010 assumes that there is no point in compiling a full sequence of accounts for a local KAU and an industry because such units rarely have the capacity to retain goods or assets in their own name or to receive and distribute income.’;
Neto poslovni presežek, neto raznovrstni dohodek
in paragraph 1.43 Tables 1 to 4 are replaced by the following:
Preglednica 3: Račun podjetniškega dohodka
Current accounts
Dohodek od lastnine
Table 1: Production account
Obresti
Uses
Najemnine
Resources
Razdeljeni dohodek družb
Intermediate consumption
Reinvestirani dohodki od neposrednih tujih naložb
Output
Drug investicijski dohodek
Gross value added
Neto podjetniški dohodek
Consumption of fixed capital
B. Računi akumulacije
Net value added
Preglednica 4: Račun kapitala
Table 2: Generation-of-income account
Spremembe sredstev
Compensation of employees
Spremembe obveznosti in neto vrednosti
Other taxes on production
Sprememba neto vrednosti zaradi varčevanja in kapitalskih transferjev
Other subsidies on production
Neto varčevanje
Operating surplus, net/Mixed income, net
Kapitalski transferji, terjatve
Table 3: Entrepreneurial income account
Investicijske podpore, terjatve
Property income
Drugi kapitalski transferji, terjatve
Interest
Kapitalski transferji, obveznosti
Rent
Davki na kapital, obveznosti
Distributed income of corporations
Drugi kapitalski transferji, obveznosti
Reinvested earnings on foreign direct investment
Bruto investicije v osnovna sredstva
Other investment income
Spremembe neto vrednosti zaradi varčevanja in kapitalskih transferjev
Entrepreneurial income, net
Pridobitve minus odtujitve osnovnih sredstev (bruto investicije v osnovna sredstva – osnovna sredstva)
B. Accumulation accounts
Bruto investicije v osnovna sredstva – nasadi
Table 4: Capital account
Bruto investicije v osnovna sredstva – živina
Changes in assets
Bruto investicije v osnovna sredstva – stroji in oprema
Changes in liabilities and net worth
Bruto investicije v osnovna sredstva – transportna oprema
Change in net worth due to saving and capital transfers
Bruto investicije v osnovna sredstva – kmetijski objekti
Saving, net
Bruto investicije v osnovna sredstva – gradnje razen izboljšave zemljišč (druge stavbe, strukture itd.)
Capital transfers, receivable
Večje izboljšave zemljišč
Investment grants, receivable
Raziskave in razvoj
Other capital transfers, receivable
Druge bruto investicije v osnovna sredstva (npr. računalniški programi, proizvodne pravice)
Capital transfers, payable
Stroški prenosa lastništva neproizvedenih sredstev (zemljišča itd.)
Capital taxes, payable
Spremembe zalog
Other capital transfers, payable
Pridobitve minus odtujitve vrednostnih predmetov
Gross fixed capital formation (GFCF)
Pridobitve minus odtujitve neproizvedenih sredstev (zemljišča itd.)
Changes in net worth due to saving and capital transfers
Neto posojanje (+) / neto izposojanje (–)
Acquisition less disposals of fixed assets (GFCF in fixed assets)
Ekonomski nastanek sredstev
GFCF in plantations
Ekonomsko izginotje neproizvedenih sredstev“
GFCF in livestock
odstavek 1.44 se nadomesti z naslednjim:
GFCF in machines and equipment
Upoštevati je treba, da so transakcije in zaloge, v preglednicah 3 in 4 označene v ležečem tisku, postavke, ki:
GFCF in transport equipment
niso pomembne za ERK, ker je uporabljen koncept dejavnosti, zaporedje računov pa ni popolno.
GFCF in farm buildings
Gre za skupine D.42 Razdeljeni dohodek družb, D.43 Reinvestirani dohodki od neposrednih tujih naložb, D.44 Drug investicijski dohodek in D.45 Najemnina pod stolpcem Viri preglednice 3 in skupine B.8n Neto prihranek, B.101 Spremembe neto vrednosti zaradi prihranka in kapitalskih transferjev ter B.9 Neto posojanje (+)/Neto izposojanje (–) v preglednici 4 ali
GFCF in other works except land improvements (other buildings, structures, etc.)
niso zajete bodisi zaradi pomanjkanja zanesljivih informacij ali ker trenutno niso pomembne za namene ERK.
Major improvements to land
Zadevne skupine so D.9p Kapitalski transferji, obveznosti, D.91p.
Research and development
Davki na kapital, obveznosti in D.99p Drugi kapitalski transferji, obveznosti P.53 Pridobitve minus odtujitve vrednostnih predmetov, NP Pridobitve minus odtujitve neproizvedenih sredstev (zemljišča in druga neproizvedena sredstva), K.1 Ekonomski nastanek sredstev, K.2 Ekonomsko izginotje neproizvedenih sredstev, v preglednici 4.
Other GFCF (e.g. computer programmes, production rights)
Nekatere od teh (npr. D.91, K.1, K.2) so lahko kdaj pozneje zajete v ERK.“;
Costs of ownership transfer on non-produced assets (land, etc.)
v odstavku 1.46 se zadnja dva stavka nadomestita z naslednjim:
Changes in inventories
„Pri nekorporativnih podjetjih v sektorju gospodinjstev izravnalna postavka tega računa implicitno vsebuje element, ki ustreza nadomestilu za delo, ki ga opravi lastnik ali člani njegove družine.
Acquisitions less disposals of valuables
Ta dohodek iz samozaposlitve ima značilnosti plač ter značilnosti dobička zaradi dela, opravljenega kot podjetnik.
Acquisitions less disposals of non-produced assets (land, etc.)
Ta dohodek, ne samo plače in samo dobiček, se imenuje ‚raznovrstni dohodek‘ (ESR 2010, 8.19).“;
Net lending(+)/Net borrowing(-)
odstavek 1.59 se nadomesti z naslednjim:
Economic appearance of assets
V skladu z ESR 2010 je dejavnost skupina lokalnih EED, ki opravljajo isto ali podobno glavno dejavnost.
Economic disappearance of non-produced assets’
Na najbolj podrobni ravni klasifikacije je dejavnost sestavljena iz vseh lokalnih EED, ki spadajo v posamezni razred (štirimestna raven) NACE Rev.
Paragraph 1.44 is replaced by the following:
2 in zato opravljajo enako dejavnost, kot je opredeljena v tej nomenklaturi (ESR 2010, 2.150).
It should be borne in mind that transactions and stocks set out in italics in Tables 3 and 4 are items which:
Definicija področja kmetijske dejavnosti zato zahteva natančno navedbo:
are not relevant for the EAA because the industry concept is used and the sequence of accounts is incomplete.
njenih značilnih dejavnosti,
The headings concerned are headings D.42 Distributed income of corporations, D.43 Reinvested earnings on direct foreign investment, D.44 Other investment income and D.45 Rent under Resources of Table 3 and headings B.8n Saving, net, B.101 Changes in net worth due to saving and capital transfers and B.9 Net lending(+)/Net borrowing(-) in Table 4 or
značilnih enot ERK.“;
are not recorded, either for lack of reliable information or because they are currently of limited interest for EAA purposes.
(aa) odstavek 1.60 se nadomesti z naslednjim:
The headings in question are D.9p Capital transfers, payable, D.91p Capital taxes, payable and D.99p Other capital transfers, payable P.53 Acquisitions less disposals of valuables, NP Acquisitions less disposals of non-produced assets (land and other non-produced assets), K.1 Economic appearance of assets, K.2 Economic disappearance of non-produced assets, in Table 4.
Kmetijska dejavnost, kakor je opisana v ERK, načeloma ustreza oddelku 01 v NACE Rev.
Some of these (e.g. D.91, K.1, K.2) may be recorded in the EAA at some later date.’;
2, razlike pa so prikazane v oddelkih 1.62 do 1.66, ki sledijo.“;
in paragraph 1.46 the last two sentences are replaced by the following:
(bb) odstavek 1.63 se nadomesti z naslednjim:
‘In the case of unincorporated enterprises in the households sector, the balancing item of this account implicitly contains an element corresponding to remuneration for work carried out by the owner or members of the family.
Seznam značilnih kmetijskih dejavnosti ERK ustreza tem sedmim skupinam dejavnosti (01.1 do 01.7), vendar z naslednjimi razlikami:
This income from self-employment has characteristics of wages and salaries, and characteristics of profit due to work carried out as an entrepreneur.
vključitev proizvodnje vina in oljčnega olja (samo iz grozdja in oljk, pridelanih na istem kmetijskem gospodarstvu),
This income, neither strictly wages nor profits alone, is referred to as “mixed income” (ESA 2010, 8.19).’;
izključitev nekaterih dejavnosti, ki v NACE Rev.
paragraph 1.59 is replaced by the following:
2 veljajo za kmetijske storitve (npr. upravljanje namakalnih sistemov – v ERK se upošteva le kmetijsko pogodbeno delo).“;
According to ESA 2010, the industry corresponds to the group of local KAUs engaged in the same or similar principal activity.
(cc) v odstavku 1.78 se tretji stavek nadomesti z naslednjim:
At the most detailed level of classification, an industry includes all local KAUs in the same class (four digits) of NACE Rev. 2 and which are therefore engaged in the same activity as defined in this nomenclature (ESA 2010, 2.150).
„Zato je treba tokove, ki jih kmetje pridobijo s takimi dejavnostmi, izključiti iz ERK.“;
A definition of the field of the agricultural industry therefore requires a precise statement of:
(dd) odstavek 1.93 se nadomesti z naslednjim:
its characteristic activities,
Kmetijska dejavnost ERK, kakor je opredeljena v oddelkih 1.62 do 1.66, se nekoliko razlikuje od panoge, opredeljene za namene nacionalnih računov.
the characteristic units of the EAA.’;
Razlike se nanašajo na definicijo značilnih dejavnosti in enot.
(aa) paragraph 1.60 is replaced by the following:
Povzamejo se lahko:
The agricultural industry, as described in the EAA, corresponds, in principle, to Division 01 in NACE Rev. 2 with differences shown in following paragraphs 1.62 to 1.66.’;
Kmetijska dejavnost ERK = kmetijska dejavnost NR (oddelek 01 NACE Rev.
(bb) paragraph 1.63 is replaced by the following:
2)
The list of characteristic agricultural activities of the EAA corresponds to these seven groups of activities (01,1 to 01,7), but with the following differences:
Proizvodnja enot, ki zagotavljajo povezane kmetijske storitve, razen kmetijskega pogodbenega dela (npr. upravljanje namakalnih sistemov)
inclusion of the production of wine and olive oil (exclusively using grapes and olives grown by the same holding),
Enote, za katere kmetijska dejavnost predstavlja izključno dejavnost za prosti čas in ki so vključene v nacionalne račune, prim. ESR 2010, 3.08
exclusion of certain activities which, in NACE Rev. 2, are considered as agricultural services (e. g. the operation of irrigation systems — only agricultural contract work is taken into account here).’;
+ Proizvodnja enot, ki proizvajajo vino in oljčno olje (izključno iz grozdja in oljk, pridelanih v isti enoti (združenje proizvajalcev, zadrug itd.))
(cc) in paragraph 1.78 the third sentence is replaced by the following:
+ Ločljive stranske kmetijske dejavnosti enot, katerih glavna dejavnost ni kmetijska (prim. 1.18)“.
‘Therefore, flows accruing to farmers from such activities must be excluded from the EAA.’;
Oddelek II se spremeni:
(dd) paragraph 1.93 is replaced by the following:
odstavek 2.008 se nadomesti z naslednjim:
The EAA agricultural industry, as defined in Sections 1.62 to 1.66, differs in some respects from the branch as defined for national accounts purposes.
ESR 2010 (1.101–1.105) zajema tokove (predvsem transakcije s proizvodi in razdelitvene transakcije) po obračunskem načelu, tj. ko se ekonomska vrednost, terjatve ali obveznosti ustvarijo, preoblikujejo ali prenehajo, in ne takrat, ko je plačilo dejansko izvedeno.“;
The differences relate to the definition of both characteristic activities and units.
odstavek 2.010 se nadomesti z naslednjim:
They can be summarised as follows:
V ESR 2010 se proizvodnja obravnava kot neprekinjen proces, v katerem se blago in storitve pretvorijo v drugo blago in storitve.
EAA agricultural industry = NA agricultural branch (Nace Rev.2 Division 01)
Ta proces lahko poteka v več časovnih obdobjih, odvisno od proizvoda, obdobja pa lahko presegajo obračunsko obdobje.
Production of units providing associated agricultural services other than agricultural contract work (e.g. the operation of irrigation systems)
Posledica te karakterizacije proizvodnje v kombinaciji z obračunskim načelom je, da se proizvodnja zajame v obliki nedokončane proizvodnje.
Units for which the agricultural activity represents solely a leisure activity and which are included in national accounts, cf.
V skladu z ESR 2010 (3.54) se proizvodnja kmetijskih proizvodov prikaže, kakor da se proizvaja neprekinjeno v celotnem proizvodnem obdobju (in ne samo tedaj, ko se pobere pridelek ali ko se živina zakolje).
ESA 2010, 3.08
Rastoče pridelke, neposekana drevesa ter ribe in živali, rejene za prehrano, je treba med procesom obravnavati kot zaloge nedokončane proizvodnje, ob dokončanju procesa pa jih preoblikovati v zaloge dokončanih proizvodov.
+ Production of units producing wine and olive oil (exclusively using grapes and olives grown by the same unit (grouping of producers, cooperatives, etc.))
Proizvodnja ne vključuje nobenih sprememb negojenih bioloških virov, npr. rasti živali, ptic, rib, ki živijo v divjini, ali gojene rasti gozdov, vendar vključuje ulov živali, ptic in rib, ki živijo v divjini.“;
+ Separable secondary agricultural activities of units whose principal activity is not agricultural (cf. 1.18)’.
odstavek 2.011 se nadomesti z naslednjim:
Section II is amended as follows:
Prikazovanje proizvodnje kot nedokončane proizvodnje je zaželeno in tudi nujno z vidika ekonomske analize, kadar proizvodni proces poteka v obdobju, daljšem od obračunskega obdobja.
paragraph 2.008 is replaced by the following:
Tako se med prikazovanjem stroškov in prikazovanjem proizvodnje lahko ohranja doslednost, ki omogoča pridobivanje bistvenih podatkov o dodani vrednosti.
The ESA 2010 (1.101-1.105) records flows (especially transactions in products and distributive transactions) on an accrual basis, in other words, at the time when an economic value, amount due or claim is created, transformed, cancelled or ceases to exist, and not at the time when payment is actually made.’;
Ker ERK temeljijo na koledarskem letu, lahko izhajamo iz tega, da se nedokončana proizvodnja prikaže samo za proizvode, katerih proizvodni proces ni bil dokončan konec koledarskega leta (pa tudi, kadar splošna raven cen doživlja nagle spremembe med obračunskim obdobjem).“;
paragraph 2.010 is replaced by the following:
v odstavku 2.014 se zadnji stavek nadomesti z naslednjim:
In the ESA 2010, production is treated as a continuous process in which goods and services are converted into other goods and services.
„Med proizvodnim procesom se lahko vrednost nedokončane proizvodnje, ki se vsako leto prikaže kot proizvodnja, dobi z razporeditvijo pričakovane vrednosti dokončanega proizvoda sorazmerno s stroški, nastalimi v vsakem obdobju (SNR 2008, 6.
This process may take place over different periods depending on the products, and the periods may exceed an accounting period.
112).“;
This characterisation of production, combined with the accrual principle, therefore results in the recording of output in the form of work in progress.
v odstavku 2.017 se drugi stavek nadomesti z naslednjim:
Thus, according to the ESA 2010 (3.54), the output of agricultural products is recorded as being produced continuously over the entire period of production (and not only when the crops are harvested or animals slaughtered).
„Kadar je mogoče razlikovati med mladimi živalmi na podlagi njihove bodoče uporabe, bi bilo treba živino, ki se namerava uporabiti kot dejavnik za proizvodnjo, od njihove skotitve prikazati kot bruto investicije v osnovna sredstva (bruto investicije v osnovna sredstva za lastne potrebe, ki se zajamejo, ko so proizvedejo), to je kot nedokončano proizvodnjo, njihov prirast pa se prikaže kot proizvodnja, prim. ESR 2010, 3.134).“;
Growing crops, standing timber and stocks of fish or animals reared for the purposes of food are treated as inventories of work-in-progress during the production process and transformed into inventories of finished products when the process is completed.
v naslovu dela B se „(prim. ESR 95, 3.07 do 3.58)“ nadomesti s
Output excludes any changes in uncultivated biological resources, e.g. growth of animals, birds, fish living in the wild or uncultivated growth of forests, but it includes catches of animals, birds, fish living in the wild.’;
„(prim. ESR 2010, 3.07 do 3.54)“;
paragraph 2.011 is replaced by the following:
odstavek 2.032 se nadomesti z naslednjim:
Recording output as work in progress is both desirable and necessary for economic analysis when the production process occurs over a period exceeding the accounting period.
Proizvodnja je vsota proizvodov, ustvarjenih v obračunskem obdobju (ESR 2010, 3.14).
This allows consistency to be maintained between the recording of costs and that of output in order to obtain meaningful data on value added.
V angleški različici ESR izraz production označuje proizvodni proces, izraz output pa blago in storitve, ki iz tega izhajajo.
Since the EAA are based on the calendar year, the recording of work in progress can be assumed to apply only to products whose production process was not completed at the end of the calendar year (but also in cases where the general price level undergoes very rapid changes during the accounting period).’;
Pomembno je, da se to razlikovanje ohrani.“;
in paragraph 2.014 the last sentence is replaced by the following:
v odstavku 2.033 se zadnji stavek nadomesti z naslednjim:
‘During the production process, the value to be recorded each year as output under work in progress can be obtained by distributing the expected value of the finished product in proportion to the costs incurred each period (2008 SNA, 6.112).’;
„Zato niso prikazani kot del proizvodnje ali kot vmesna potrošnja te EED.“;
in paragraph 2.017 the second sentence is replaced by the following:
v odstavku 2.036 se prvi stavek nadomesti z naslednjim:
‘When it is possible to differentiate between young animals according to their future use, animals intended for use as factors of production should be recorded as GFCF right from their birth (own-account GFCF, which is recorded when it is produced) i.e. they are considered as work in progress and their growth is registered as output, cf.
„Čeprav tega ne predlaga ESR 2010, je pravilo, privzeto v ERK, predvideno v SNR zaradi posebnega značaja kmetijstva in v metodološkem priročniku FAO (1).“;
ESA 2010, 3.134).’;
odstavek 2.041 se nadomesti z naslednjim:
in the heading to part B ‘(cf.
V skladu z ESR 2010 obstajajo tri vrste izgub, ki jih lahko utrpijo proizvajalci: ponavljajoče se izgube v zalogah (ESR 2010, 3.147), izjemne izgube v zalogah (ESR 2010, 6.13e) in katastrofalne izgube (ESR 2010, 6.08 in 6.09).“;
ESA 95, 3.07 to 3.58)’ is replaced by
odstavek 2.059 se nadomesti z naslednjim:
‘(cf ESA 2010, 3.07 to 3.54)’;
Pod postavko predelave s strani proizvajalcev so prikazane količine, ki se proizvedejo za nadaljnjo predelavo pri kmetijskih proizvajalcih (npr. mleko, predelano v maslo ali sir, jabolka, predelana v jabolčni mošt ali jabolčnik), ampak samo v okviru predelovalnih dejavnosti, ki so ločljive od glavne kmetijske dejavnosti (na podlagi računovodskih listin, prim. 1.26).
paragraph 2.032 is replaced by the following:
Prikazati bi bilo treba samo surove proizvode (npr. surovo mleko, jabolka) in ne predelane proizvode, proizvedene iz njih (npr. maslo, jabolčni mošt in jabolčnik).
Output is the total of products created during the accounting period (ESA 2010, 3.14).
Z drugimi besedami se pod to postavko ne upošteva delo, ki je del predelave kmetijskih proizvodov.“;
It is important to keep the distinction between the term “output” and the term “production”, while output denotes the resulting goods and services, production denotes the process.’;
v odstavku 2.065 se drugi stavek nadomesti z naslednjim:
in paragraph 2.033 the last sentence is replaced by the following:
„Pripomniti je treba, da se prodaja živine, uvrščene med osnovna sredstva, ki se izloči iz črede v produktivni dobi (izvoz ali zakol), ne prikaže kot prodaja.“;
‘They are therefore not recorded as part of the output or as intermediate consumption of that local KAU.’;
odstavek 2.077 se nadomesti z naslednjim:
in paragraph 2.036 the first sentence is replaced by the following:
Koncept ‚končna proizvodnja‘ za merjenje proizvodnje kmetijske dejavnosti vključuje trgovino s kmetijskimi proizvodi in storitvami med kmetijskimi enotami ter potrošnjo proizvodov za živinsko krmo znotraj enote (ki se lahko trži ali ne).“;
‘Although it is not proposed by the ESA 2010, the rule adopted in the EAA is provided for by the SNA because of the special nature of agriculture, and by the FAO methodological manual (1).’;
vstavi se nov odstavek 2.080.1:
paragraph 2.041 is replaced by the following:
V skladu z ESR 2010, so 3.82 Raziskave in razvoj (RR) ustvarjalno delo, opravljeno sistematično za povečanje obsega znanja in uporabo tega znanja za odkrivanje ali razvijanje novih proizvodov, vključno z izboljšanimi različicami ali razvijanjem novih proizvodov, izboljšanimi različicami ali lastnostmi obstoječih proizvodov ali odkrivanjem ali razvijanjem novih ali učinkovitejših proizvodnih postopkov.