natgillin/translations-raw huggingface dataset:
The carrying value of cereals may be reduced by depreciation but cannot be increased.
Knjigovodska vrednost se lahko z amortizacijo zmanjša, ne more pa se povečati.
Thus, even if at the end of an accounting year, the estimated disposal price of the cereals has increased, the carrying value is not increased byreversing part ofthe depreciation cost alreadyreimbursed tothe Member States.
Zato se tudi, če je ob koncu računovodskega leta ocenjena prodajna cenažit narasla,knjigovodskavrednost ne povečazrazveljavitvijo dela stroška amortizacije, kije že bil povrnjen državam članicam.
The rate to be notified by the
Obrestna mera, ki jo morajo sporočiti države članice, je dejanska povprečna obrestna mera, ki se uporablja v šestih mesecih pred zahtevo.
Member States is the average interest rate actually borne during the six months preceding the request.
Naslednji primer kaže, da stopnja amortizacije ne spremeni skupnega denarnega toka v zvezi z javnim skladiščenjem žit, ampak vpliva na časovni razpored toka denarnih sredstev in na to, kako se plačila dodelijo proračunskim letom.
The following example shows that the depreciation rate does not change the overall cash flow of public storage of cereals, but has an effect on the timing of the flow of funds and how the payments are allocated to the budgetary years.In the example, the samelot of cerealsis boughtin year x at 100 and sold in year x+1 for 90, the only difference being the depreciation costin year x:
V naslednjem primeru se iste serije žit odkupijo v letu x po 100 in prodajo v letu x+1 po 90, pri čemer je edina razlika strošek amortizacije vletu x:
Total paid by the EU
Vrednost ob prenosu
FINANCING COSTS FOR FUNDS MOBILISED
STROŠKI FINANCIRANJA ZA UPORABLJENA DENARNA SREDSTVA
The financing costs reimbursed to Member States are calculated by the Commission by multiplyingthe applicableinterestrate bythe average value of the cereals in storage during the accounting year.
Komisijaizračuna stroškefinanciranja, ki se povrnejo državam članicam, s pomnožitvijo veljavne obrestne mere s povprečno vrednostjo žit v skladiščenju med računovodskim letom.
Every year the Com-missionrequests every Member Stateto declaretheir cost of capital:
Komisija vsako leto od vseh držav članic zahteva, da prijavijosvojestroške kapitala:
(a)if a reply is received, the interest rate applicable to the Member State isthelower ofthe one declared1 andthe uniforminterestrate2
(a) če prejme odgovor, se za državo članico uporabi bodisi prijavljena 1 bodisi enotna2 obrestna mera, odvisno odtega, kateraje nižja;
(b) if no reply is received, the interest rate applicable to the Member Stateisthelower ofthe Member State’sinterestratelevel3 plus one percent andthe uniforminterestrate.
(b)če ne prejme odgovora,seza državočlanico uporabi obrestna mera države članice 3, zvišana za en odstotek, ali enotna obrestna mera, odvisno odtega, kateraje nižja.
The Commission’s proposals put forward in May 2008, in the framework of the so-called healthcheck,includeseveral measures aimed at adapting the cereals intervention system to the new market situation and reinforce therole of publicintervention as asafety-net mechanism.
Predlogi, ki jih je Komisija predložila maja 2008 v okviru tako imenovanega pregleda zdravstvenega stanja (health check), vključujejo več ukrepov za prilagoditev intervencijskega sistema za žita novim tržnim razmeram in krepijo vlogojavnihintervencij kot varnostne mreže.
Under the current system the resale price of eachbatchisdetermined withouttakinginto consideration either its quality or its geographical location.
Veljavni sistem ne upošteva kakovosti niti lokacije vsake serije.
Doing otherwise would make the system very difficult to manage in practice.
Upoštevanje teh meril za določitev cene za nadaljnjo prodajo bi povzročilo velike težave pri izvajanju in bi zelo zapletlo upravljanje sistema.
The Commission finds that the current system has the advantage of being straightforward, objective and more efficient.
Komisija meni, da je prednostveljavnegasistemav njegovi pre-prostostiin objektivnostiin dajetudi najbolj učinkovit.
When market conditions allow, the Commission appliestheserecommendations.
Komisija ta priporočila upošteva, kadar tržne razmereto dopuščajo.
The Commission will examine howtorespond tothis observation.
Trenutnonijavnihzalog maslainposnetega mleka v prahu, že nekaj let pa tudi ni zalog govedineinteletine.
There are currently no public stocks for butter andskimmed milk powder andfor many years not for beef and veal either.
Polegtega ni bilo nobenega prevzema sladkorja, pričakuje pa se, da bo odvzem zmanjšal zaloge sladkorja v skladiščih.
Furthermore, there have been nointakesfor sugar while outtakes are expected to limit sugar stocks in store.
Kar zadeva alkohol, je reforma vinskega trga s 1. avgustom 2008 odpravila vse nove prevzeme vjavnoskladiščenje.
For alcohol,thereformed wine markethasabol-ished all newintakesinto public storage as of 1 August 2008.
Komisija bo preučila, kako se odzvati nato opažanje.
A new Commission regulation is foreseen by end of 2009 establishing common rules as regards buying-in under publicintervention.
Nova uredba Komisije o skupnih pravilih glede odkupa z javno intervencijo je predvidena do koncaleta 2009.
The Commission currently carries out a thorough analysis of the cost information received from the Member States concerned.
Komisija zdaj izvaja temeljito analizo podatkov o stroških, prejetih od zadevnih držav članic.
On the basis of the Commission’s risk analysis and the limited quantities in store, on-the-spot inspections of this information cannot be justified at this pointintime.
Na podlagi analize tveganj, ki jo je opravila Komisija, in omejenih količin žita v skladiščih vtemtrenutku pregledteh podatkov na kraju samem ne bi bil upravičen.
The Commission is examining the situation and it will decide on the most appropriate method to follow for the calculation of entry and removal standard costs without stock movement.
Komisija preučuje stanje in se bo odločila za najprimernejšo metodo, kijo bo uporabila pri izračunu standardnih stroškov prevzema in odvzema brez premika zalog.
However, the current public storage situation does not allow the Commission to establish a method whereby intakes and removals costs with no movement can be efficiently accountedfor and usedin devising a new calculation method.
Vendar trenutno stanje javnega skladiščenja Komisiji ne omogoča, da bi uvedla metodo, s katero bi se lahko stroški prevzema in odvzema brez premika učinkovito upoštevali in uporabili pri razvijanju nove metodeizračuna.
It is essential to avoid a situation where massiveresalesontheinternal market would lead to a sharp drop in prices, which would in turn trigger intervention offers.
Ključnojeizognitisetemu, da bi množična nadaljnja prodaja na notranjem trgu povzročila velik padec cen, kar bi sprožilo ponudbe za intervencijo.
Resales ontheinternal market havetherefore takenplaceonlyduring marketingyears with high price levels.
Zato je nadaljnja prodaja na notranjem trgu potekala samo v tržnih letih z visokimi cenami ob skrbi za preprečitev motenj na trgu, kar zahteva previdno upravljanje prehoda med obdobji nadaljnje prodaje za izvozin prodaje na notranjemtrgu.
Care has been taken not to upset the market, which required cautious management of the changeovers from reselling for exporttoreselling ontheinternal market.
Komisija pripravlja tudi najprimernejšo metodo, kijo bo uporabila, kadar določene države članice ne prijavijo stroškov obresti, za izračun posebneobrestne mere, ki jo Komisija uporablja pri povračilu stroškov financiranja za javno skladiščenje.
In spiteofthe Commission’s efforts to find outlets, the final stocks could not be cleared until the summer of 2007, although rye had not been eligibleforinterventionsince 2003.
Čeprav ta proizvod že od 2003 ne izpolnjuje pogojev zaintervencijo,so bile zadnje zaloge kljub naporom Komisijelahko porabljenešele poleti 2007.
Duringtheyear2006/07the market experienced an unexpected turnaround. Internal pricesrosesharply.
Leta 2006/2007 se je na trgu zgodil nepredviden preobrat.
The situation referred to by the Court, where twotenders were open simultaneously,lasted foronlyfive weeks.Theexporttender, with lowersales prices, was closedinfavour ofthe internal markettender.
Stanje, ki ga je ugotovilo Sodišče, ko sta bila sočasno odprta dva razpisa, je trajalo samo omejeno obdobje petih tednov. Razpis za izvoz, prikateremso bile prodajnecene nižje,je bil zaključen v prid razpisa za nadaljnjo prodajo na notranjemtrgu.
Two prices existed, a higher one for regular rye and a lower one for rye used to produce bioethanol.
Obstajali sta dve kotaciji, ena za ”bioetanolsko” ržin drugaza”normalno”rž, pričemerje bila kotacija za”bioetanolsko”ržje bila nižja.
Furthermore, the public storage accounts clearly identify separatelyallstock movementsinvolvingthe free distribution scheme.
Poleg tega so v računovodskih izkazih javnega skladiščenja jasno in ločeno prikazani vsi premiki zalog, povezanis programom brezplačnerazdelitve.
The implementation of these two separate accounts leads to the transparent presentation of the financial cost of this scheme to the EU budget both fromthe budgetary and the stock accounting viewpoints.
Uvedbateh dveh ločenih računovodskih izkazov omogoča pregledno predstavitev finančnih stroškov tega programa za proračun EU s proračunskega vidikain z vidika evidence zalog.
The pilot project conducted in 2005/06 concerned 200 000 tonnes harvestedin2003and earlier.
Pilotni projektizleta 2005/2006seje nanašal na 200 000 ton pridelkov iz leta 2003 in prejšnjih let, stroški njihovega preteklega in morebitnega skladiščenja(2 EUR natono mesečno) pa so upravičili preizkus te nove tržne možnosti, celo z dodatnimi oportunitetnimistroški.
In spite of the additional opportunity cost, past and potential storage expenses (EUR2pertonneper month) weresufficient reason putthis new outlettothetest.
Razpis za nadaljnjo prodajo rži za njeno predelavo v etanol je bil del pilotnega projekta za omejeno količino zrnja (200 000 ton, od katerih je bilo prodanih 190 505).
The programmetosupplyfoodtothe poorest wassetupin1987, wheninterventionstocks held by the Community were very large 1.
Program razdeljevanja najbolj ogroženim osebam je bil oblikovan v času (1987), ko je Komisija podpirala zelo velike intervencijske zaloge1.
It provided an outletforlarge stocks that would otherwise have remained in public storage and entailedlarge expensesforthe Community.
V teh okoliščinahje program dovoljeval prodajo velikih količin zalog, ki bi drugače ostale vjavnih skladiščihin ustrezno finančno obremenjevale proračun Skupnosti.
The accounting value of goods made available from intervention stocks for most deprived persons has been fixed by the Council at the intervention price.
Knjigovodsko vrednost blaga, ki je bilo dano na razpolago iz intervencijskih zalog za najbolj ogrožene osebe, je Svet določil po intervencijski ceni.
Under the current system the resale price of each batch of cereals is determined without taking into consideration either its quality or its geographical location.
Veljavni sistem ne upošteva kakovosti niti lokacije vsake serije.
Doing otherwise would makethesystemverydifficultto man-agein practice.
Upoštevanje teh meril za določitev cene za nadaljnjo prodajo bi povzročilo velike težave pri izvajanju in bi zelo zapletlo upravljanjesistema.
The successive reforms of the CAP led to a drastic reduction in the Community’s intervention stocks.
Z zaporednimi reformami skupne kmetijske politikesose močnozmanjšaleintervencijske zaloge Skupnosti.
This means that the programme to supply food to the poorest has to undergo a thoroughreview.
V teh okoliščinah program razdeljevanja najbolj ogroženim osebam potre-bujetemeljit pregled.
On17September2008,the Commission adopted a proposaltoreviewthe relevant Councilregulation.
Komisijaje 17.septem-bra 2008sprejela predlog nove uredbe Sveta.
Council Regulation (EEC) No 3730/87 of 10 December 1987, replaced by the Single CMO, Council Regulation No 1234/2007.
Komisija se je odločila, da se bo držala ”bruto” ceneterpustila mehanizmu razpisov in konkurenci, ki ju tak sistem predpostavlja, da vzpostavita vrstnired prodajeserij.
The Commission has chosen to adhere to gross pricesandletthetender mechanismandits inherent competition element determine the orderin whichthebatchesaresold.It would be difficult to take real transport costs into accountinany meaningful way, becausethey are unknown and would haveto be estimated on a hypothetical basis.
Kerrealni stroški prevoza niso znani, bi njihova ocena temeljila na predpostavkah, ki bi jih bilo težko primerno oblikovati.
Therefore the Commission finds that the current system has the advantage not only of being straightforward and objective, but also more efficient.
Zato Komisija meni, daje veljavni sistem, ki ga odlikujeta preprostost in objektivnost,tudi najbolj učinkovit.
Given that the stocks’ size is no longer a problem, the Commission proposed a number of changesin May2008(healthcheck)toadapt thesystemtopresent-day marketconditions andreinforceitsrole as asafety net.
Predlogi, ki jih je Komisija predložila maja 2008 (health check), ko ni bilo težav v zvezi z ravnjo zalog, vključujejo več ukrepov za prilagoditev intervencijskega sistema za žita novimtržnim razmeramin krepijo vlogointervencij kot varnostne mreže.
Batches further afield from consumption centres generally fetch less competitive offers and consequently are the last to be sold.
Ponudbe za serije, ki so najbolj oddaljene od potrošniškihsredišč,so nasplošno manj konkurenčne in te serije se, logično, tudi zadnje prodajo.
An ad-hoc approach is possible in such cases.
V takih okoliščinah se lahko uporabi ad hoc pristop.
For instance, in October 2007 the Commission located the lastremainingstocksin Hungary, whichcon-sisted of small batches spread across different locations, by obtaining information from the national authorities on a case-by-case basis.
Komisija je tako od madžarskih organov oktobra2007zahtevala podatke o lokacijah njihovih zadnjih zalog, ki so jih ti organi poslali in s tem omogočili, da se od primera do primera in za manjše količine ugotovi, kjeso količine, ki ostajajo.
The same has been done in the past with Finnish and Swedish stocks stored in difficult locations.
V preteklosti se je to že dogajalo z zalogami na slabše dostopnih lokacijah na Finskem in Švedskem.
On morethanoneoccasion,prices have been accepted on the basis of this consideration.
Cene so bile večkrat sprejete ob upoštevanjutega opažanja.
However, as useful as tailor-made approaches may beforthefinal batches,they would be very difficult to manage if used from the outset,for all batches put onsale.
Vendar bisetako upravljanje”po meri”,kije možnonakoncu postopka za preostale serije, težko izvajalo že od začetka za vseserije v prodaji.
The Commission proceeds to an analysis and to a thorough questioning of the information forwarded by the Member States.
Komisija analizirainskrbno preverja podatke, ki jih pošiljajo države članice.
This is clearly evidenced by the established working files which contain not only the Member States’ initial replies to the Commission’s questionnaire but also all the additional communications exchanged between the Commission and the Member States as aresult ofthis analysis.
To je jasno razvidno iz vzpostavljenih delovnih spisov, ki poleg prvotnih odgovorov držav članic na vprašalnik Komisije vsebujejotudi vsa dodatna sporočila med Komisijoin državami članicami, ki so sledila tej analizi.
There have been many instances where Member States have amended their initially-declared costs following the Commission’s analysis and questioning of their declarations.
Obstaja več primerov, ko so države članice potem, ko je Komisija analizirala njihove prijaveinjim v zvezi z njimi postavila vprašanja, spremenile svoje prvotno prijavljene stroške.
Furthermore, the Commission considersthatit hasreceived adequate explanatory information to support thefigures provided by the Member States.It, therefore, does not share the analysis of the Court that only one of the four Member States selected provided adequate justification to the Commission.
Poleg tega Komisija meni, da je prejela ustrezna pojasnila, ki podpirajo številke, ki so jih sporočile države članice. Zato se ne strinja z analizo Sodišča, da je le ena izmed štirihizbranih držav članic Komisiji zagotovila ustrezno pojasnjevalno dokumentacijo.
Market analyses are discussed with representa-tivesfromthe Member States in the manage-mentcommittee, which meetstwice monthly, and in the Standing Group ‘Cereals’ of the Advisory Committee (with representatives fromtradersandcivilsociety), which meets fourtimes a year.
O analizah trga se s predstavniki držav članic razpravljanasestankih Upravljalnegaodbora za žita, ki se sestaja dvakrat na mesec, in v stalni skupini za žita Svetovalnega odbora (s predstavniki izvajalcev in civilne družbe), ki se sestajaštirikrat naleto.
The on-the-spot checks carried out in 1999 have not beenrepeatedsince becausethefindings were considered bythe Commission notto be sufficiently important and, after due consideration under the clearance of accounts procedure, when effect on the fund was established as negligiblethe enquiries were closed.
Pregledi na kraju samem niso bili izvedeni od leta 1999, ker se ugotovitve Komisiji niso zdele dovolj pomembne in so bile preiskave poskrbni preučitvi med postopkom potrditve obračunov, kadar je bil ugotovljeni učinek na sredstva zanemarljiv, zaključene.
Over the pastfew years the Commission made several proposalsto modify the cereals intervention system, more specifically in connection with Agenda2000,the2003 mid-termreform and maizein2006.Thankstothese proposals the intervention system could be adapted to the changed market conditions.
V zadnjih letih je Komisija dala predloge, ki se nanašajo na intervencijski sistem za žita v okviru Agende 2000, vmesno reformo leta 2003 in leta 2006 za koruzo. Ti predlogi so omogočili prilagoditev intervencijskega sistema spremembam razmer natrgu.
According to applicable rules, in cases where thereisno movementofstocks,thecostsof transport and removal from the warehouse shall be deducted from the intervention price.
V skladu s pravili, ki se uporabljajo, se v primerih brez premika zalog stroški prevoza in odvzema iz skladišča odbijejo od intervencijske cene.
In the case of Germany, for the period in question, the transport and removal costs entered into the technical costs account leading to the reduction of the technical costs reimbursed to Germany.
V primeru Nemčijesosezazadevno obdobje stroški prevoza in odvzema upoštevali pri tehničnih stroških, zaradi česar so se zmanj-šalitehničnistroški, kisose povrnili Nemčiji.
For 2006, the Council had provided derogation totheapplicablerulesforthe Member States which were incurring very high financing costs.
Za leto 2006 je Svet predvidel odstopanje od pravil, ki se uporabljajo, za države članice z zelo visokimistroškifinanciranja.
As a result these Member States could be reimbursed on the basis of specific interest rates higher than the applicable uniform interest rateset at 2,2 %for 2006.
Posledičnosose lahko stroški financiranja tem državam članicam povrnili po posebnih obrestnih merah, višjihodenotneobrestne mere,kijezaleto 2006 znašala 2,2 %.
Thesespecificrates were fixed on the basis of the declared financing costs bythe Member States concerned.
Te posebne obrestne mere so bile določene na podlagitega, kakšne stroške financiranja so prijavile zadevne države članice.
The Commission will examine the situation and it will decide on the most appropriate method to follow for the calculation of entry and removalstandardcosts withoutstock movement oncethe publicstoragesituation would allowit.
Komisija bo preučila stanje in se odločila za najprimernejšo metodo, kijo bo uporabila pri izračunu standardnih stroškov prevzema in odvzema brez premika zalog, ko bo to omogočilo stanje javnega skladiščenja.
The Commission will examine the situation and it will decide on the most appropriate method tofollow when Member States do not declare their interest costs, in the framework of the Commission’s calculation of the specific interest rate to be used for the reimbursement of the financing costsfor publicstorage operations.
Komisija bo preučila stanje in se odločila za najprimernejšo metodo, kijo bo uporabila, kadar države članice ne prijavijo stroškov obresti, za izračun posebne obrestne mere, kijo Komisija uporablja pri povračilu stroškov financiranja zajavnoskladiščenje.
The Commission considers it has adequate evidence to support the assumptions made for the marketforecastson whichthecerealvalues are based.
Komisija meni, daima ustrezne dokaze v podporo predpostavkam, pripravljenim za tržne napovedi, na katerihtemeljijo vrednosti žit.
The cereals selling price is the one used for establishing the credit appropriations needed in order to fund the cereals’ market credit requirements included in the amending letter ofeach budget.Theamendingletter does indeed explain the rationale of the retained budgethypotheses whicharecommunicated to the Budgetary Authority whichexamines, and eventually, adopts the budgetary credits needed.
Prodajna cena žit je tista, ki se uporablja za določitev odobritev, potrebnih za financiranje zahtev s trga žit po odobritvah, vključenih v pisni predlog spremembe vsakega proračuna. V pisnem predlogu spremembe so pojasnjeni razlogi za sprejete proračunske predpostavke, sporočene proračunskemu organu, ki preuči in po potrebi sprejme potrebna proračunska sredstva.
The Commission has ensured that the Community budget reflects the cost of public storage in a transparent manner.
Komisija je zagotovila preglednost proračuna Skupnosti, kar zadeva javno skladiščenje žit.
On one hand, intervention cereals used for the support programme forthe poorestarefinanced underaseparate budget heading: 05 02 04 01.
Po eni strani se intervencijska žita, uporabljena v okviru programa podpore najbolj ogroženim osebam, financirajo iz posebne proračunske vrstice: 05 02 04 01.
On the other, public storage accounts clearly itemise stock movements relating to this programme.
Poleg tega so v računovodskih izkazih javnega skladiščenja ločeno injasno prikazanivsi premikizalog, povezani s programom brezplačne razdelitve.
Creating these two separate accounts has madeit possible to detail the programme’s cost transparently, both for the purposes of the Community budget and stock management.The accounting value of goods made available from intervention stocks for most deprived persons has beenfixed bythe Council attheinterven-tion price.
Uvedba teh dveh ločenih računovodskih izkazov omogoča pregledno predstavitev stroškov tega programa za proračun Skupnosti s proračunskega vidika in z vidika evidence zalog. Knjigovodsko vrednost blaga, ki je bilo dano na razpolago iz intervencijskih zalog za najbolj ogrožene osebe,je Svet določil pointervencijski ceni.
As regards the resale of rye as a raw material for making ethanol, this was part of a pilot project and happened on a very small scale.
Pri nadaljnji prodaji rži za predelavo v etanol je šlo za pilotni projekt za zelo omejeno količino žit.
The cost ofthis one-offtender wasincluded underthe budget headingfortheresale ofintervention rye,together withthreeotherpublictenders held during the same year.
Strošek tega enkratnega razpisa je vključen v proračunsko vrstico za nadaljnjo prodajo intervencijske rži skupaj s tremi drugimi razpisi, objavljenimi istega leta.
It was therefore not necessary to create a separate budget heading.
Zato ni bilo treba odpreti posebne proračunske vrstice.
Moreover, no such tender has been launched since.
Poleg tegatarazpis ni bil nikoli znova objavljen.
49.(a)(i) Under the current system the resale price of eachbatchisdetermined withouttakinginto consideration either its quality or its geographical location.
49.(a)(i) Veljavni sistem ne upošteva kakovosti niti lokacije vsake serije.
Doing otherwise would make the system very difficult to manage in practice.
Upoštevanje teh meril za določitev cene za nadaljnjo prodajo bi povzročilo velike težave pri izvajanju in bi zelo zapletlo upravljanje sistema. Komisija meni, da je prednost sedanjega sistema v njegovi preprostosti in objektivnostiin dajetudi najbolj učinkovit.