natgillin/translations-raw huggingface dataset:
Following ESA 2010, there are three types of losses that can be incurred by producers: recurrent losses in inventories (ESA 2010, 3.147), exceptional losses in inventories (ESA 2010, 6.13.e) and catastrophic losses (ESA 2010, 6.08 and 6.09).’;
RR znatnega obsega glede na glavno dejavnost se zajame kot stranska dejavnost lokalne EED.
paragraph 2.059 is replaced by the following:
Če je mogoče, se za RR upošteva posebna lokalna EED, ki se ne razporedi kmetijski dejavnosti.
Under the heading of processing by producers recorded are quantities produced for further processing by agricultural producers (e.g. milk processed to make butter or cheese, apples processed to make apple must or cider) but only in the framework of processing activities which are separable from the main agricultural activity (on the basis of accounting documents, cf.
Za enote, ki imajo tudi dejavnosti RR, če jih ni mogoče razporediti v ločeno lokalno EED in če je mogoče oceniti izdatke za RR za kmetijske dejavnosti, bi bilo treba te ocene zajeti kot kmetijsko proizvodnjo kot ‚druge neločljive nekmetijske dopolnilne dejavnosti‘ (lastna proizvodnja) in kot bruto investicije v osnovna sredstva.“;
1.26).
odstavek 2.081 se nadomesti z naslednjim:
Only the raw products (e.g. raw milk, apples) should be recorded and not the processed products manufactured from them (e.g. butter, apple must and cider).
V skladu z definicijo proizvodnje kmetijske dejavnosti (prim. 1.16) sestoji proizvodnja kmetijske dejavnosti iz vsote proizvodnje kmetijskih proizvodov (prim. 2.076 do 2.077) ter blaga in storitev, proizvedenih v neločljivih nekmetijskih stranskih dejavnostih (prim. 2.078 do 2.080.1).“;
In other words, the work incorporated in the processing of agricultural products is not taken into consideration under this heading.’;
odstavek 2.082 se nadomesti z naslednjim:
in paragraph 2.065 the second sentence is replaced by the following:
Proizvodnja se vrednoti po osnovni ceni.
‘It should be noted that sales of animals classed as fixed assets, which are taken out of the productive herd (exports or slaughterings) are not recorded as sales.’;
Osnovna cena je cena, ki jo proizvajalci prejmejo od kupca za enoto proizvedenega blaga ali storitve, zmanjšana za vse davčne obveznosti (tj. davke na proizvode) na navedeno enoto kot posledica njene proizvodnje ali prodaje, in povečana za vse subvencije (tj. subvencije na proizvode), ki se za navedeno enoto prejmejo kot posledica njene proizvodnje ali prodaje.
paragraph 2.077 is replaced by the following:
Osnovna cena ne vključuje prevoznih stroškov, ki jih proizvajalec zaračuna posebej.
The “total output” concept for measuring the output of agricultural activity includes trade in agricultural goods and services between agricultural units as well as intra-unit consumption of livestock feed products (marketable or not).’;
Prav tako ne vključuje dobičkov in izgub iz lastnine na finančnih in nefinančnih sredstvih (prim. ESR 2010, 3.44).“;
a new paragraph 2.080.1 is inserted:
v odstavku 2.085 se prvi stavek nadomesti z naslednjim:
According to ESA 2010, 3.82 Research and development (R & D) is creative work undertaken on a systematic basis to increase the stock of knowledge, and use of this stock of knowledge for the purpose of discovering or developing new products, including improved versions or developing new products, including improved versions or qualities of existing products, or discovering or developing new or more efficient processes of production.
„Cena, ki jo je prejel proizvajalec, ustreza proizvajalčevi ceni (ne vključuje fakturiranega DDV), kakor je opredeljeno v SNR 2008, 6.51 do 6.54 (tj. cena franko kmetijsko gospodarstvo).“;
R & D of a significant size relative to the principal activity is recorded as secondary activity of a local KAU.
v naslovu dela C se „(prim. ESR 95, 3.69 do 3.73)“ nadomesti z naslednjim:
A separate local KAU is distinguished for R & D where possible, which is not allocated to agricultural industry.
„(prim. ESR 2010, 3.88 do 3.92)“;
For units having also R & D activities, if they cannot be allocated to a separate local KAU and if it is possible to estimate R & D expenditure on agricultural activities, these estimations should be recorded as agricultural output as “other inseparable non-agricultural secondary activities” (own account production) and as GFCF.’;
odstavek 2.089 se nadomesti z naslednjim:
paragraph 2.081 is replaced by the following:
Vmesno potrošnjo sestavlja vrednost vseh proizvodov in storitev, ki se kot vložek potrošijo v proizvodnem procesu, ne vključujejo pa osnovnih sredstev, katerih potrošnja je zajeta kot potrošnja stalnega kapitala.
In accordance with the definition of the output of the agricultural industry (cf.
Zadevno blago in storitve se lahko v proizvodnem procesu preoblikujejo ali pa porabijo (prim. ESR 2010, 3.88).
1.16), the output of the agricultural industry is made up of the sum of the output of agricultural products (cf.
V natančni klasifikaciji po različnih kategorijah postavk vmesna potrošnja prikazuje prepletanje kmetijstva z drugimi vejami gospodarstva, ki ga prinašajo vložki.
2.076 to 2.077) and of the goods and services produced in inseparable non-agricultural secondary activities (cf. 2.078 to 2.080.1).’;
Vmesna potrošnja se uporablja tudi kot vknjižba v izračunu intenzivnosti dejavnikov (to je razmerja med dvema dejavnikoma proizvodnje, npr. vložek vmesne potrošnje in dela).“;
paragraph 2.082 is replaced by the following:
odstavek 2.090 se nadomesti z naslednjim:
Output is to be valued at the basic price.
Vmesna potrošnja izključuje nova ali obstoječa pridobljena osnovna sredstva, ki jih je proizvedlo gospodarstvo ali so bila uvožena: zajeta so kot bruto investicije v osnovna sredstva (prim. 2.109 (c) do (f)).
The basic price is the price receivable by the producers from the purchaser for a unit of a good or service produced as output minus any tax (i.e. taxes on products) payable on that unit as a consequence of its production or sale plus any subsidy (i.e. subsidies on products) receivable on that unit as a consequence of its production or sale.
To zadeva postavke, ki so nekmetijska osnovna sredstva, kakor so objekti ali druge strukture, stroji in oprema ter kmetijska osnovna sredstva, kakor so nasadi in živina v produktivni dobi.
The basic price excludes any transport charges invoiced separately by the producer.
Pridobitev neproizvedenih sredstev, kot so zemljišča, je prav tako izključena iz vmesne potrošnje.
It also excludes holding gains and losses on financial and non-financial assets (cf.
Orodja, ki niso draga in se uporabljajo za splošne dejavnosti, kot so žage, kladiva, izvijači, navadni in francoski ključi za vijake, momentni ključi ter drugo ročno orodje, majhne naprave, kot so žepni kalkulatorji, so prikazani kot vmesna potrošnja.“;
ESA 2010, 3.44).’;
odstavek 2.094 se nadomesti z naslednjim:
in paragraph 2.085 the first sentence is replaced by the following:
Trgovina z živino, ki je podobna zalogam nedokončane proizvodnje (kakor so prašički in jajca za valjenje) in poteka med kmetijskimi enotami, ter uvoz živine, nista zajeta kot vmesna potrošnja (ali katera koli vrsta proizvodnje) (prim. 2.066 do 2.070).“;
‘The price obtained by the producer corresponds to the producer price (not including invoiced VAT) as defined in the 2008 SNA, 6.51 to 6.54 (i.e. the ex-farm price).’;
odstavek 2.107.1 se nadomesti z naslednjim:
in the heading to part C ‘(cf.
V skladu z dogovorom ESR 2010 je treba vrednost posredno merjenih storitev finančnega posredništva (PMSFP), ki jih uporablja kmetijska dejavnost, prikazati kot vmesno potrošnjo kmetijske dejavnosti (prim. Poglavje 14 ESR 2010).“;
ESA 95, 3.69 to 3.73)’ is replaced by the following:
odstavek 2.108 se spremeni:
‘(cf.
točka (a) se nadomesti z naslednjim:
ESA 2010, 3.88 to 3.92)’;
plačano najemnino, neposredno ali kot del pogodbe o najemu, za uporabo nerezidenčnih stavb in drugih kapitalskih sredstev (opredmetenih ali neopredmetenih), kakor so najem strojev in opreme brez izvajalcev (prim. 1.23) ali računalniške programske opreme.
paragraph 2.089 is replaced by the following:
Če pa ni mogoče razlikovati med najemom lokalne EED nestanovanjskih stavb in najemom zemljišč, je v računu dohodka podjetja celotna postavka zajeta kot najem zemljišča (prim. 3.082);“;
Intermediate consumption represents the value of all goods and services used as inputs in the production process, excluding fixed assets whose consumption is recorded as fixed capital consumption.
točka (d) se nadomesti z naslednjim:
The goods and services concerned are either transformed or used up in the production process (cf.
nakupi storitev tržnih raziskav in oglaševanja, izdatki za usposabljanje osebja in podobne storitve;“;
ESA 2010, 3.88).
točka (o) se nadomesti z naslednjim:
In a detailed classification by different categories of items, intermediate consumption shows the interlocking of agriculture with other branches of the economy brought about by inputs.
plačila javnim organom za pridobitev licenc ali dovoljenj za opravljanje trgovinske ali poklicne dejavnosti, če se za dovoljenja zakonsko zahtevajo natančni pregledi (razen če so stroški nesorazmerni s koristmi zadevnih storitev, prim. 3.048(e) in ESR 2010, 4.80(d))“;
Intermediate consumption is also used as an entry in the calculation of factor intensities (i.e. the ratio of two factors of production, for example of intermediate consumption and labour input).’;
točka (p) se nadomesti z naslednjim:
paragraph 2.090 is replaced by the following:
nakupi majhnega orodja, ki ni drago, delovnih oblačil, rezervnih delov in trajne opreme, ki se uporablja za razmeroma preprosta dela (ESR 2010 3.89 (f) (1) in SNR 2008, 6.225);“;
Intermediate consumption excludes new or existing acquired fixed assets which have been produced in the economy or imported: they are recorded as GFCF (cf.
točka (q) se nadomesti z naslednjim:
2.109 (c) to (f)).
pristojbine za kratkoročne pogodbe, najeme in licence, prikazane kot neproizvedena sredstva; to ne vključuje izrecnega nakupa takih neproizvedenih sredstev.“;
This concerns items which are non-agricultural fixed assets, such as buildings or other structures, machines and equipment, as well as agricultural fixed assets such as plantations and productive animals.
odstavek 2.109 se spremeni:
The acquisition of non-produced assets such as land is likewise excluded from intermediate consumption.
v točki (b) se zadnji stavek nadomesti z naslednjim:
Inexpensive tools used for common operations such as saws, hammers, screwdrivers, spanners, wrenches and other hand tools, small devices such as pocket calculators are recorded as intermediate consumption.’;
„Vendar pa se šteje, da delodajalci potrebujejo to vrsto storitev, da privabijo in zadržijo zaposlene (in bi jih morali običajno vseeno sami plačati) in ne zaradi potreb samega proizvodnega procesa (prim. SNR 2008, 7.51);“;
paragraph 2.094 is replaced by the following:
v točki (f) se prvi stavek nadomesti z naslednjim:
Trade in livestock, which is similar to stocks of work in progress (such as piglets and eggs for hatching) and is carried out between agricultural units, and imports of livestock, are not recorded as intermediate consumption (or as any type of output) (cf.
nakupa storitev, povezanih s pridobitvijo lastništva zemljišč, objektov in drugih obstoječih osnovnih sredstev, kakor so plačila za posrednike, pravne zastopnike, raziskovalce, inženirje itd., ter plačila za vpise v zemljiško knjigo (prim. ESR 2010, 3.133).“;
2.066 to 2.070).’;
v odstavku 2.111 se zadnji stavek nadomesti z naslednjim:
paragraph 2.107.1 is replaced by the following:
„Kupčeva cena vključuje tudi vse prevozne stroške, ki jih kupec posebej plača za dobavo proizvoda ob želenem času in na želeno mesto; od standardne cene so odšteti vsi popusti za nakupe v velikih količinah ali za zunajsezonske nakupe; ne vključuje obresti in zaračunanih storitev, ki nastanejo v okviru kreditnih dogovorov; ne vključuje nobenih dodatnih plačil, nastalih zaradi neplačila v roku, ki je dogovorjen ob nakupu (ESR 2010, 3.06).“;
In accordance with the convention of ESA 2010, the value of financial intermediation services indirectly measured (FISIM) used by the agricultural industry should be recorded as intermediate consumption of the agricultural industry (cf.
(aa) v naslovu oddelka D „(prim. ESR 95 3.100 do 3.116)“ se nadomesti z
ESA 2010, Chapter 14).’;
„(prim. ESR 2010 3.122 do 3.157)“;
paragraph 2.108 is amended is follows:
(bb) odstavek 2.115 se nadomesti z naslednjim:
point (a) is replaced by the following:
Bruto investicije vključujejo:
rental paid, either directly or as a component of a tenancy agreement, for use of non-residential buildings and other capital assets (whether tangible or intangible) such as the hire of machines and equipment without operating staff (cf.
spremembe zalog (P.52);
1.23) or computer software.
pridobitve minus odtujitve vrednostnih predmetov (P.53).“;
However, if no distinction can be made between the renting of non-residential buildings by a local agricultural KAU and the renting of land, the whole item is recorded as renting of land in the enterprise's income account (cf.
(cc) odstavek 2.117 se nadomesti z naslednjim:
3.082);’;
Bruto investicije so merjena bruto potrošnja stalnega kapitala (P.51c).
point (d) is replaced by the following:
Neto investicije (P.51n) so bruto investicije z odbitkom potrošnje stalnega kapitala.
purchases of services of market research and advertising, expenditure on staff training and similar services;’;
Potrošnja stalnega kapitala je vrednost amortizacije osnovnih sredstev zaradi običajne obrabe med proizvodnim procesom (prim. 3.099).“;
point (o) is replaced by the following:
(dd) v oddelku D se podnaslov „1.
payments made to public bodies for the purpose of obtaining licences or permits to carry out commercial or professional activities, if the permits are subject to a thorough scrutiny for regulatory purposes (unless the charges are disproportionate to the benefits of the services concerned, cf. 3.048(e), and ESA 2010, 4.80(d));’;
Bruto investicije v osnovna sredstva“ nadomesti z naslednjim:
point (p) is replaced by the following:
Bruto investicije v osnovna sredstva“;
purchases of inexpensive small tools, working clothing, spare parts and durable equipment used to perform relatively simple operations (ESA 2010 3.89 (f) (1) and 2008 SNA, 6.225);’;
(ee) odstavek 2.118 se nadomesti z naslednjim:
point (q) is replaced by the following:
Bruto investicije v osnovna sredstva vključujejo pridobitve, zmanjšane za odtujitve, osnovnih sredstev s strani rezidenčnih proizvajalcev v danem obdobju, povečane za določena povečanja vrednosti neproizvedenih sredstev, ki so rezultat proizvodne dejavnosti proizvajalcev ali institucionalnih enot (ESR 2010 3.125 do 3.129).
fees for short-term contracts, leases and licences recorded as non-produced assets; this excludes the outright purchase of such non-produced assets.’;
Osnovna sredstva so proizvedena sredstva, ki se v proizvodnji uporabljajo več kot eno leto (prim. ESR 2010, 3.124 in Priloga 7.1).“;
paragraph 2.109 is amended as follows:
(ff) odstavek 2.122 se nadomesti z naslednjim:
in point (b) the last sentence is replaced by the following:
Določitev bruto investicij v osnovna sredstva sektorjev ali panog gospodarstva temelji na merilu lastništva (pridobitev, odtujitev) in ne na merilu uporabe sredstva.
‘Nonetheless, employers are considered to need this type of service to attract and keep their employees (which they would normally have to pay for themselves anyway) and not due to the needs of the production process itself (cf.
Treba je navesti, da se osnovna sredstva, pridobljena s finančnim lizingom (vendar ne preprosto najeta), obravnavajo kot sredstva najemojemalca (če je najemojemalec proizvajalec) in ne najemodajalca, ki obdrži finančno sredstvo, ki ustreza ocenjeni terjatvi (prim. 2.109(d) in Poglavje 15 ESR 2010 o razlikovanju med različnimi oblikami najema trajnega blaga) (1).“;
2008 SNA, 7.51);’;
(gg) v odstavku 2.123 se prvi stavek nadomesti z naslednjim:
in point (f) the first sentence is replaced by the following:
„Uporaba merila lastništva je odvisna od statističnega sistema, na podlagi katerega se izračunavajo bruto investicije v osnovna sredstva.“;
purchases of services connected with the acquisition of ownership of land, buildings and other existing fixed capital goods, such as fees for intermediaries, solicitors, surveyors, engineers, etc. as well as fees for entries in the land register (cf.
(hh) odstavek 2.124 se nadomesti z naslednjim:
ESA 2010, 3.133).’;
Pridobitve osnovnih sredstev zajemajo nova ali obstoječa osnovna sredstva, ki so bila pridobljena (kupljena, pridobljena z barterskimi transakcijami, prejeta kot kapitalski prenosi v naravi ali pridobljena s finančnim lizingom), osnovna sredstva, proizvedena in zadržana za proizvajalčevo lastno uporabo, velike izboljšave osnovnih sredstev in neproizvedenih opredmetenih sredstev, naravno rast v kmetijskih sredstvih (živina in nasadi) ter stroške, povezane s prenosom lastništva neproizvedenih sredstev (prim. ESR 2010, 3.125(a)).“;
in paragraph 2.111 the last sentence is replaced by the following:
odstavek 2.125 se črta;
‘The purchaser price also includes any transport charges paid separately by the purchaser to take delivery at the required time and place; after deductions for any discounts for bulk or off-peak purchases from standard prices or charges; excluding interest or service charges added under credit arrangements; excluding any extra charges incurred as a result of failing to pay within the period stated at the time the purchases were made (ESA 2010, 3.06).’;
(jj) v odstavku 2.126 se prvi stavek nadomesti z naslednjim:
(aa) in the heading of Section D ‘(cf.
„Nakup ali proizvodnja trajnega blaga za lasten račun, potrebnega za začetno namestitev, pomeni investicije v osnovna sredstva.“;
ESA 95 3.100 to 3.116)’ is replaced by
(kk) odstavek 2.129 se nadomesti z naslednjim:
‘(cf.
SNR 2008 navaja, da bi bilo treba določiti izboljšave osnovnih sredstev glede na obseg sprememb značilnosti osnovnih sredstev, to je glede na večje spremembe velikosti, oblike, delovanja, zmogljivosti ali pričakovane življenjske dobe, ali glede na dejstvo, da izboljšave niso take spremembe, ki bi potekale redno pri drugih osnovnih sredstvih iste vrste kot del rednih programov vzdrževanja in popravil (prim. SNR 2008, 10.43 in 10.46).“;
ESA 2010 3.122 to 3.157)’;
(ll) odstavek 2.130 se nadomesti z naslednjim:
(bb) paragraph 2.115 is replaced by the following:
Odtujitve osnovnih sredstev obsegajo prodajo, rušenje, spremembo v odpadni material ali uničenje osnovnih sredstev s strani lastnika, ali njihovo oddajo z barterskimi prenosi ali kapitalskimi transferji v naravi (prim. ESR 2010, 3.125(b) in 3.126).
Gross capital formation comprises:
Odtujitve običajno povzročijo spremembo lastništva in imajo neposreden ekonomski namen (zato se tista osnovna sredstva, ki jih lastnik poruši, spremenijo v odpadni material ali uničijo, da se prepreči njihova nadaljnja ekonomska uporaba, ne vključijo v te odtujitve) (prim. SNR 2008, 10.38).
changes in inventories (P.52),
Vendar pa lahko nekatere odtujitve ostanejo v isti institucionalni enoti, na primer živina, ki jo kmet zakolje in porabi v svoji družini.“;
acquisitions less disposals of valuables (P.53).’;
(mm) v odstavku 2.134 se drugi stavek nadomesti z naslednjim:
(cc) paragraph 2.117 is replaced by the following:
„Kakor je določeno v bilancah stanja (prim. ESR 2010, 7.12 in 7.13), se sprememba vrednosti sredstva med koncem in začetkom obračunskega obdobja lahko opiše na naslednji način:“;
Gross capital formation is measured gross of consumption of fixed capital (P.51c).
(nn) v odstavku 2.136 se zadnja alinea nadomesti z naslednjim:
Net capital formation (P.51n) is obtained by deducting consumption of fixed capital from gross capital formation.
spremembe v razvrstitvi ali strukturi osnovnih sredstev: npr. spremembe gospodarskega namena kmetijskih zemljišč, molzne živine, namenjene proizvodnji mesa (prim. 2.149, opomba 2) ali kmetijskih objektov, ki so bili spremenjeni za zasebno ali drugo ekonomsko rabo.“;
Fixed capital consumption is the value of the depreciation of fixed capital goods as a result of normal wear and tear in the course of the production process (cf.
(oo) odstavek 2.138 se nadomesti z naslednjim:
3.099).’;
ESR 2010 razlikuje med več vrstami elementov, ki bi jih bilo treba zajemati kot bruto investicije v osnovna sredstva (prim. ESR 2010, 3.127):
(dd) in Section D, the subheading ‘1.
stanovanja,
GFCF’ is replaced by the following:
drugi objekti in strukture, vključno z večjimi izboljšavami zemljišč,
Gross fixed capital formation (GFCF)’;
stroji in oprema, kot so ladje, avtomobili in računalniki,
(ee) paragraph 2.118 is replaced by the following:
sistemi vojaškega orožja,
GFCF consists of resident producers' acquisitions, less disposals, of fixed assets during a given period plus certain additions to the value of non-produced assets realised by the productive activity of producer or institutional units (ESA 2010 3.125 to 3.129).
gojeni biološki viri, npr. drevesa in živina,
Fixed assets are produced assets used in production for more than one year (cf.
stroški prenosa lastništva neproizvedenih sredstev, kot so zemljišča, pogodbe, najemi in licence,
ESA 2010, 3.124 and Annex 7.1).’;
RR, vključno s proizvodnjo prosto dostopnih RR,
(ff) paragraph 2.122 is replaced by the following:
raziskovanje in vrednotenje rudišč,
The determination of the GFCF of sectors or branches of the economy is based on the criterion of ownership (acquisition, disposal) and not on that of the use of the goods.
računalniška programska oprema in podatkovne zbirke,
It should be noted that fixed assets acquired by financial leasing (but not those simply on hire) are treated as assets of the lessee if the lessee is a producer) and not of the lessor, who keeps a financial asset equivalent to a notional claim (cf.
razvedrilni, literarni in umetniški izvirniki,
2.109(d) and Chapter 15 of the ESA 2010 on the distinction between the different forms of hire of durable goods) (1).’;
druge pravice intelektualne lastnine.“;
(gg) in paragraph 2.123 the first sentence is replaced by the following:
(pp) odstavek 2.139 se nadomesti z naslednjim:
‘Application of the ownership criterion depends on the statistical system on the basis of which the GFCF is calculated.’;
ERK razlikuje med naslednjimi vrstami elementov bruto investicij v osnovna sredstva:
(hh) paragraph 2.124 is replaced by the following:
nasadi, ki večkrat dajejo pridelek,
Acquisitions of fixed assets comprise new or existing fixed assets which have been acquired (purchased, acquired in barter transactions, received as capital transfers in kind or acquired as a financial lease), fixed assets produced and retained for the producer's own use, major improvements to fixed assets and to non-produced tangible assets, natural growth in agricultural assets (livestock and plantations) and costs associated with the transfer of ownership of non-produced assets (cf.
živina kot osnovno sredstvo,
ESA 2010, 3.125 (a)).’;
osnovna sredstva (razen kmetijskih sredstev):
paragraph 2.125 is deleted.
stroje in drugo investicijsko blago,
(jj) in paragraph 2.126 the first sentence is replaced by the following:
transportno opremo,
‘The purchase or production for own account of a set of durable goods needed for an initial installation constitutes fixed capital formation.’;
kmetijske stavbe (nestanovanjske),
(kk) paragraph 2.129 is replaced by the following:
druge strukture, razen izboljšave zemljišč (drugi objekti in strukture itd.),
The 2008 SNA specifies that improvements made to fixed assets should be determined either by the magnitude of the changes in the characteristics of the fixed assets — i.e. by major changes in their size, shape, performance, capacity or anticipated service life — or by the fact that improvements are not the kinds of changes that are observed to take place routinely in other fixed assets of the same kind, as part of ordinary maintenance and repair programmes (cf.
drugo (računalniška programska oprema itd.),
2008 SNA,10.43 and 10.46).’;
večje izboljšave zemljišč;
(ll) paragraph 2.130 is replaced by the following:
stroški, povezani s prenosom lastništva neproizvedenih sredstev, kakor so zemljišča in proizvodne pravice,