natgillin/translations-raw huggingface dataset:
Switzerland in December, it will be recorded that month, even if in December, it will be recorded that mon n D mb it ll re or dhamonth, even if
• Pri računovodenju po načelu plačane realizacije se poslovni dogodki knjižijo šele na podlagi prejetih ali plačanih računov. V nasprotju z računovodenjem na podlagi nastanka poslovnega dogodka ne razlikuje
) the payment is to be made the following year.
so preprosto plačila.
the payment is to be made the following the the paym pyment is to is to be m be made made the the fol follow lowing year.
so prepro eprosto pl o plačila čila.
Iceland
•Pri
(1) Source:Organisation for Economic Co-operation and Development (OECD)(2) Accrual basis with some elements on cash basis
(1) Vir:Organizacija za gospodarsko sodelovanje in razvoj (OECD)(2) Na podlagi nastanka poslovnega dogodka z nekaterimi elementi po načelu plačane realizacije
Benefits of accrual accounting
Prednosti računovodenja na podlagi nastanka poslovnega dogodka
Analytical view of accounting entries
Analitski pregled računovodskih vknjižb
Full view of assets and liabilities
Popoln pregled nad sredstvi in obveznostmi
Minimised risk of errors in payments to beneficiaries ciaries
Manjše tveganje napak pri plačilih upravičencem
More effective audits thanks to clear and coherent records
Večji politični nadzor zaradi boljšega poznavanja finančnih posledic politik
Tighter political control through better understanding of the financial impact of policies
Učinkovitejše revizije zaradi jasnih, doslednih evidenc
More effective management and decision making through enhanced information
Učinkovitejše upravljanje in odločanje zaradi boljših informacij
EU accounts — an overview
Računovodstvo EU – pregled p p p g g g
EU accounts:
Računovodstvo EU:
The EU accounting system registers around 1.45 million payments a year.
Računovodski sistem EU vknjiži približno 1,45 milijona plačil na leto.
Budgetary accounts
Splošno računovodstvo
General accounts
Proračunsko računovodstvo
They give a detailed picture of how the annual budget was spent and are therefore based on cash accounting.
Daje podroben vpogled v porabo letnega proračuna, in torej temelji na računovodenju po načelu plačane realizacije.
They show all expenditure and revenue over the financial year (economic outturn) and are designed to establish the financial position of the institutions (balance sheet).
Prikazuje vse odhodke in prihodke v finančnem letu (poslovni izid) in je namenjeno za ugotavljanje finančnega položaja institucij (bilanca stanja).
Since 2005 they are based on accrual accounting.
Od leta 2005 temelji na računovodenju na podlagi nastanka poslovnega dogodka.
e accounts of the European Union serve two principal purposes.
Računovodstvo Evropske unije ima dva glavna namena. Prvič, proračunskemu organu EU (tj.
Second, they present the institutions’ financial statements for the year, including the balance sheet, which describes the EU’s financial position, with all assets and liabilities, on 31 December (accrual-based general accounts).
Drugič, predstavi letne finančne izkaze institucij, vključno z bilanco stanja, ki opisuje finančni ipoložaj EU z vsemi sredstvi in obveznostmi na adan 31. decembra (splošno računovodstvo na apodlagi nastanka poslovnih dogodkov).
The ABAC reform
Reforma računovodenja na podlagi nastanka poslovnega dogodka
ABAC (Accrual Based Accounting) is part of the Commission’s global effort to modernise the management of the EU nances.
Računovodenje na podlagi nastanka poslovnega dogodka (ABAC – Accrual Based Accounting) je del splošnih prizadevanj Komisije za posodobitev upravljanja nanc EU.
In December 2002 the Commission presented an ambitious action plan to switch its general accounts to accrual base as of 2005 — in just two years! As planned, in January 2005, the new accounting system became operational, and a new set of accounting rules came into force.
Decembra 2002 je Komisija predstavila ambiciozen načrt prehoda svojega splošnega računovodstva na računovodenje na podlagi nastanka poslovnega dogodka že z letom 2005 – v samo dveh letih!
The Committee on Budgetary Control of the European Parliament meets the members of the European Court of Auditors, Luxembourg, May 2005
Kot je bilo predvideno, je januarja 2005 novi računovodski sistem začel delovati, uveljavljena pa so bila nova računovodska pravila.
EU accounts and DAS
Računovodski izkazi EU in izjava o zanesljivosti
International standardsese new rules are based on internationally accepted standards for the public sector — the IPSAS (i.e. International Public Sector Accounting Standards) — and, for accounting transactions that are not yet covered by IPSAS, the relevant International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
Mednarodni standardi Ta nova pravila temeljijo na mednarodno sprejetih standardih za javni sektor – IPSAS (tj. mednarodnih računovodskih standardih za javni sektor) – za računovodske dogodke, ki še niso zajeti z njimi, pa na ustreznih mednarodnih računovodskih standardih (MRS) in mednarodnih standardih računovodskega poročanja (MSRP).
The statement of assurance or DAS (from déclaration d’assurance) is delivered each year by the European Court of Auditors.
Evropsko računsko sodišče vsako leto izda izjavo o zanesljivosti ali DAS (po francosko déclaration d’assurance).
In the DAS the Court gives its opinion on two separate issues:
V njej Računsko sodišče da svoje mnenje o dveh ločenih zadevah:
1)whether the accounts of the EU are reliable;
1)ali so računovodski izkazi EU zanesljivi;
Information technologye IT architecture — a crucial element of the EU accounting system and of the reform — was thoroughly overhauled to ensure that each accounting event would be fully registered when it occurs, and not just when there is a cash movement.
2)ali so bili vsi izvedeni poslovni dogodki v resnici zakoniti in pravilni (npr. ali je upravičenec pravočasno prejel ustrezen znesek).
2)whether all the underlying transactions were actually legal and correct (e.g. whether the beneficiary received the correct amount on time).
Informacijska tehnologija Struktura IT – pomemben del računovodskega sistema EU in reforme – je bila temeljito posodobljena, da bi bil vsak računovodski dogodek v celoti knjižen ob nastanku, ne šele ob denarni transakciji.
e end result was the preparation of the 2005 annual accounts based on the new accounting rules.
Končni rezultat je bila priprava letnega računovodskega izkaza za leto 2005 na podlagi novih računovodskih pravil.
Ever since the rst DAS in 1994, the Court has declared the EU accounts reliable (1), with reservations, the major one concerning pre-financing (i.e. advance payments to beneficiaries of EU aid), which should be recorded as debts towards the EU as long as the project is not nalised.
Vse od prve izjave o zanesljivosti leta 1994 je Računsko sodišče računovodske izkaze EU označilo za zanesljive (1), s pridržki, od katerih se najpomembnejši nanaša na vnaprejšnje financiranje (tj. predplačila upravičencem do pomoči EU), ki bi moralo biti do dokončanja projekta knjiženo kot dolg do EU.
This issue is thus solved as of 2005 with the introduction of accrual accounting.
Ta težava je bila tako odpravljena z uvedbo računovodstva na podlagi nastanka poslovnega dogodka z letom 2005.
(1) On the other hand, in each DAS so far the Court has been unable to give unreserved positive opinion on the regularity of some transactions (the second issue), which is o en wrongly interpreted as a negative opinion on the accounts as such.
) Po drugi strani v nobeni izjavi o zanesljivosti doslej Računsko sodišče ni moglo izdati pozitivnega mnenja brez pridržkov o pravilnosti nekaterih poslovnih dogodkov (druga zadeva), kar se pogosto napačno razume kot negativno mnenje o računovodskih izkazih nasploh.
Financial workflow ow
Finančni potek dela p
IT systems — security and functionality
Računalniški sistemi –
IT systems — security and fun systems — t security ecurity and functi an and functiona unctionality nality ity y
Skladišče podatkov varnost in funkcionalnost varnost in funkcionalnost varnost varnost in funkcionalno in funkcion cionalnost nost
IT systems form the arte systemsform the arteries for tr ies for transm transmitti mitting, a ing, anal anal y s i alysin sing n g
Računalniški č iški sistemi sistemi sistem sistemi mi so so so so ključni ključni klj ključni ljučni nosilci nosilci nosil nosilci ilci prenosa, prenosa, p pren prenosa nosa, sa, ana- ana- a ana ana- na
European Parliament National governments EU citizens and storing accounting information.
• poročanje• upravljanje lize in shranjevanja računovodskih informacij.
A thorough over- and storing accounting information.
Zato lize in shranjevanja računovodskih informacij.
A thorough over- and and storing accounti storingccounting inform g information mation.
Zato li lize in shranjevan i hranjevanja raču ja računovod novodskih dskih info h inform ormacij macij. Z ij.
IT
Zato
IT solutions solutions so l solutions utions s is is is is one one o one one of of o of of the the th the the crucial crucial c r u cruci rucial c i afll l
Zato to je je j je je popolna prenova obstoječih rešitev IT eden od najpo- popolna prenova obstoječih rešitev IT eden od najpo- popolna pren a prenova obst a obstoječih oječih rešite rešitev IT ev IT ed
• reporting• management elements of the reform.
T eden den od n odn n d najp najpo- po - membnejših elementov reforme.
elements of the reform.
membnejših elementov reforme.
lements of the ref m nt e reform.
membnejših e nejših element ementov refo ov reform orme.
Improved, more comprehensive information on EU accounts
Izboljšane, izpopolnjene informacije o računovodskih izkazih EU
Reconciled data are sent to a single data warehouse
Usklajeni podatki se pošljejo v eno samo skladišče podatkov
(run on SAP (
(s programsko opremo SAP (
ABAC financial management systems
Sistemi finančnega poslovodenja pri računovodenju na podlagi nastanka poslovnega dogodka:
• contracts co
• pogodbe po
• budgetary work bu o w
• proračunski potek dela pr
• inventory of assets in
• popis sredstev po
RESULT: FULL ACCRUAL ACCOUNTING
POSLEDICA: POPOLNO RAČUNOVODSTVO NA PODLAGI NASTANKA POSLOVNEGA DOGODKA
User enters fi
Manjše tveganje napak
User enters financial financial financial
Manjše tveganje napak
Minimised risk of errors
Uporabnik vnese
M d k f in payments to beneficiaries ciaries operations into the web-based, integrated system
Uporabnik vnese pri plačilih upravičencem finančne posle v medsebojno povezan spletni sistem
) SWIFT — financial industry-owned co-operative supplying messaging services and interface software to 7800 financial institutions (such as banks) in more than 200 countries.
) SAP – vodilni ponudnik računovodske programske opreme za podjetja in javni sektor, registrirana blagovna znamka;) SWIFT – finančno združenje v industrijski lasti, ki zagotavlja storitve sporočanja in vmesniško programsko opremo 7 800 nančnim ustanovam (kot so banke) v več kot 200 državah.
ABAC accounting — increased capacities
Računovodenje na podlagi nastanka poslovnega dogodka – večje zmogljivosti
A multi-annual project management tool used by the Joint Research Centre.
Orodje za vodenje večletnih projektov, ki ga uporablja Skupno raziskovalno središče.
This new tool gives access to a breakdown of costs by directorates-general and by policy areas.
To novo orodje omogoča razčlenitev stroškov po generalnih direktoratih in področjih.
A general ledger suitable for accrual accounting, with new elementssuch as:
Glavna knjiga, primerna za računovodenje na podlagi nastanka poslovnega dogodka, z novimi elementi, kot so:
The Corporate Financial Module (CFM) deals with loans and borrowings made by the Directorate-General for Economic and Financial Affairs outside the EU budget.
Modul za finančno poslovanje (CFM) obravnava dana in najeta posojila Generalnega direktorata za gospodarske in finančne zadeve zunaj proračuna EU.
Cost accounting
Finančne informacije
Used to manage the voted budget and related operations, e.g. checks on availability of funds.
Stroškovno računovodstvo dejavnosti, npr. preverjanje j p p j j razpoložljivosti sredstev.
of funds.
razpoložljivosti sredstev.
Funds
Upravljanje
Loans and borrowings management mana
Dana in najeta posojila sredstev sreds
Accounts
Terjatve/
Assets accounting receivables/ receiv payables payab
Računovodstvo sredstev obveznosti obvez
This module comprises the upgraded Legal Entity Files which record all third parties the Commission has financial relations with, as well as related bank accounts.
Računovodenje na podlagi nastanka poslovnega dogodka
This system gathers accounting information about the EU assets.
V tem sistemu se zbirajo računovodske informacije o sredstvih EU.
While in the past every management centre had its own system of reporting, the data is now entirely integrated.
Medtem ko je v preteklosti vsako upravljavsko središče imelo svoj sistem poročanja, so zdaj podatki povsem povezani.
The LEF allow the Commission to define precisely its financial position towards its partners, contractors, debtors etc.
Ta modul vsebuje nadgradnjo datotek za pravne osebe (LEF), kjer se vodi evidenca vseh tretjih strank, s katerimi ima Komisija finančne odnose, in z njimi povezanih bančnih računov.LEF Komisiji omogočajo, da lahko natančno opredeli svoj finančni položaj do partnerjev, izvajalcev, dolžnikov itn.
Reading annual accounts g
Kako beremo letni računovodski izkaz
Improving budget implementation rate e 2005 annual accounts were the rst to be prepared on an accrual basis.
Letni računovodski izkaz za leto 2005 je bil prvi, ki je bil sestavljen na podlagi evidence poslovnih dogodkov.
Here is a selection of key tables and gures.
Sledi nekaj ključnih preglednic in številk.
In financial statements a negative value (e.g. a payment) is shown in parentheses.
V finančnih izkazih je negativna vrednost (npr. plačilo) prikazana v oklepaju.
million EUR107 091
milijonov EUR107 091
Revenue for the financial year Payments against 2005 appropriations
Prihodki v finančnem letu Plačila na podlagi odobritev za leto
Payments appropriations carried over to 2006 (
Odobritve plačil, prenesene v leto 2006 (
In 2005 the surplus was only 2.3% of the total budget.
Leta 2005 je presežek znašal samo 2,3 % skupnega proračuna.
The final figure was the result of two factors:
Na končno vrednost sta vplivala dva dejavnika:
Cancellation of unused payment appropriations carried over from 2004
Zapadle neporabljene odobritve plačil, prenesene iz leta 2004
Exchange differences for the year
Tečajne razlike v navedenem letu
The EU treaties require the budget to be balanced each year.
Pogodbe EU zahtevajo, da je proračun vsako leto uravnotežen.
The annual surplus is entered into the budget for the following year, thus reducing contributions paid by Member States.
Presežek gre v proračun za naslednje leto, s tem pa se prispevek držav članic zmanjša.
) The resources budgeted for a given year may only be carried over to the following year under very strict conditions.
) Sredstva, ki so v proračunu za posamezno leto, se lahko v naslednje leto prenesejo samo pod zelo strogimi pogoji.
Economic outturn account
Izkaz poslovnega izida
The sources of revenue in 2005: is financial statement sets out all revenue and expenditure incurred during the year, even if the related movement of cash will only take place in later years.
Ta finančni izkaz prikazuje vse prihodke in odhodke v posameznem letu, tudi če bo do denarnega toka prišlo šele v naslednjih letih.
• 66%: a uniform rate applied to Gross National Income of EU countries;• 15%: a uniform rate applied to all EU countries’ VAT basis;• 13%: customs duties, agricultural duties and sugar levies;• 6%: unspent amounts from previous years, contributions of EU staff, etc.
• 66 %: enotna stopnja, ki se uporabi na bruto nacionalni dohodek držav EU;• 15 %: enotna prispevna stopnja, ki se uporabi na osnovo za DDV vseh držav EU;• 13 %: carine, kmetijske dajatve in prelevmani za sladkor;• 6 %: neporabljeni zneski iz prejšnjih let, prispevki uslužbencev EU itd.
million EUR
milijonov EUR
As much as 76% of the expenses of the EU are delegated to Member States under the so-called shared management.
Kar 76 % izdatkov EU se prenese na države članice po načelu tako imenovanega deljenega upravljanja.
Operating revenue• Own resources and contributions revenue• Operating revenue (including fines, recovery ofexpenses, revenues from administrative operations)
Prihodki iz poslovanja• Prihodki iz lastnih sredstev in prispevkov• Prihodki iz poslovanja (vključno z denarnimi kaznimi, povračili stroškov, prihodki iz upravnega poslovanja)
3 joint ventures (
Delež čistega (primanjkljaja) pri partnerjih in skupnih vlaganjih (3
(Decit) from ordinary activities Economic result for the year
(Primanjkljaj) iz običajnih dejavnosti Poslovni izid za leto
Shared management: 76%
Deljeno upravljanje: 76 %
Decentralisedand joint management (delegated to third countries or international organisations): 2%
Decentralizirano in skupno upravljanje (preneseno na tretje države ali mednarodne organizacije): 2 %
The economic result for the year is a reflection of accrual principles, whereby expenses (including long-term estimates) are recognised before revenues.
Iz izkaza poslovnega izida je razvidna uporaba načel računovodenja na podlagi nastanka poslovnega dogodka, pri katerem so odhodki (vključno z dolgoročnimi napovedmi) evidentirani pred prihodki.
The resulting figure corresponds to expenditure which Member States have agreed to incur, and which they will cover in the following years.
Končna vsota je enaka odhodkom, v katere so države članice privolile in ki jih bodo krile v prihodnjih letih.
This should not be confused with a national budget deficit (i.e. when in a given year more money is spent than collected); actually, in 2005, the EU budget recorded a surplus, which was returned to Member States (see p. 6).
Ne smemo ga zamenjevati s primanjkljajem v državnem proračunu (tj., ko je v nekem letu poraba večja od prilivov); pravzaprav je leta 2005 proračun EU izkazoval presežek, ki je bil vrnjen državam članicam (glej str. 6).
Examples of non-current assets:
Primeri stalnih sredstev:
• intangible fixed assets — e.g. computer software;• tangible fixed assets — land, buildings, equipment, etc.;• investments — Guarantee Fund, European Investment Fund, joint-ventures (e.g. Galileo programme);• long-term pre-financing — e.g. structural fund advances paid out to Member States.
• neopredmetena dolgoročna sredstva – npr. računalniška programska oprema;• opredmetena osnovna sredstva – zemljišča, stavbe, oprema itd.;• naložbe – Jamstveni sklad, Evropski investicijski sklad, skupna vlaganja (npr. program Galileo);• dolgoročno vnaprejšnje financiranje – npr. predujmi iz strukturnih skladov, izplačani državam članicam.
e balance sheet gives a description of assets and liabilities at year-end.
Bilanca stanja prikazuje sredstva in obveznosti ob koncu leta.
Assets are presented according to their liquidity (i.e. potential exchangeability into cash); liabilities are presented according to the extent to which they are due.
Sredstva so prikazana glede na likvidnost (tj. možnost unovčitve); obveznosti so predstavljene glede na zapadlost dolga.
Examples of current assets: million EUR
Primeri gibljivih sredstev: milijonov EUR
• Tangible fixed assets• Investments• Loans• Long-term pre-fi nancing• Long-term receivables
• neopredmetena dolgoročna sredstva • opredmetena osnovna sredstva• naložbe• dana posojila• dolgoročno vnaprejšnje fi nanciranje• dolgoročne terjatve
Current assets• Stocks
Gibljiva sredstva• zaloge
• stocks — such as scientific equipment and production materials used by the Joint Research Centre, publications of the Publications Offi ce;• short-term investments — available-for-sale securities;• short-term pre-financing — advances paid to beneficiaries still outstanding;• short-term receivables — e.g. own resource amounts due from Member States;• cash and cash equivalents — all the funds the Commission keeps in its bank accounts, including amounts ‘frozen’ for pending court decisions.
• zaloge – kot je znanstvena oprema in proizvodni material, ki ga uporablja Skupno raziskovalno središče, publikacije Urada za publikacije;• kratkoročne naložbe – vrednostni papirji, namenjeni trgovanju;• kratkoročno vnaprejšnje financiranje – neporavnani predujmi, izplačani upravičencem;• kratkoročne terjatve – npr. zneski lastnih sredstev, ki jih dolgujejo države članice;• denarna sredstva in njihovi ustrezniki – vsa sredstva na bančnih računih Komisije, vključno z„zamrznjenimi“ zneski do izreka sodb Sodišča.
Examples of non-current liabilities:
Primeri dolgoročnih obveznosti:
• future pensions rights of EU staff (employee benefi ts);• nuclear site dismantlement (provisions for risks and charges).
• prihodnje pravice do pokojnine zaposlenih pri EU (prejemki zaposlenih);• razgradnja jedrskih elektrarn (rezervacije za tveganja in stroške).
• Provisions for risks and charges• Financial liabilities• Other long-term liabilities
• rezervacije za tveganja in stroške• finančne obveznosti• druge dolgoročne obveznosti
Current liabilities include eligible expenses incurred by beneficiaries of EU funds (accounts payable).
Tekoče obveznosti vključujejo upravičene stroške upravičencev do sredstev EU (obveznosti).
Current liabilities• Provisions for risks and charges
Tekoče obveznosti• rezervacije za tveganja in stroške
The EU’s net assets reflect the application of accrual accounting rules and principles (e.g. the principle of prudence — see Glossary) to a public body which finances its activities not through tangible assets, but mainly through the right to collect revenue (own resources) from Member States.
Iz čistega premoženja EU je razvidna uporaba načel računovodenja na podlagi nastanka poslovnega dogodka in načel (npr. načela preudarnosti – glej slovarček) v javnem organu, ki svojih dejavnosti ne financira iz opredmetenih sredstev, pač pa predvsem prek pravice do pobiranja prispevkov (lastnih sredstev) od držav članic.
Thus the net assets are expenses already incurred for which the corresponding revenue will be collected later on before the actual payment will have to be made.
Tako čisto premoženje predstavljajo že nastali izdatki, za katere bodo ustrezni prispevki pobrani pozneje, pred dejanskim plačilom.
These expenses have been incurred only because Member States have agreed to finance them.
Do teh izdatkov je prišlo samo zato, ker so države članice privolile, da jih financirajo. financirajo.
Net assets are represented by : Reserves Amounts to be called from Member States, of which• Staff pensions (long-term)• Other amounts
• Pokojnine uslužbencev (dolgoročno)• Drugi zneski
Sustainable development, peace and security around the world
Konkurenčnostinnaznanjutemelječe gospodarstvo
A global player
Globalni partner
Citizenship, freedom, security and justice
Državljanstvo,svoboda,varnostinpravica
Health, consumer rights and public dialogue
Zdravje,pravicepotrošnikov injavnidialog
Safety and security in Europe
VarnostinzaščitavEvropi
Market-oriented agriculture (31%) and rural development (11%)
Tržnousmerjenokmetijstvo(31%) inrazvojpodeželja(11%)
Natural resources
EU kot globalni akter
The EU as a global partner
Potrjeni trend: 60,2 milijard EUR proračuna, namenjenih za rast in delovna mesta
S E L P
R IME R I
Trend conrmed: EUR 60.2 billion budget share in growth and jobs
HITER ODZIV NA NASTAJAJOčE IZZIVE
PROMOTING SUSTAINABLE DEVELOPMENT OF RURAL COMMUNITIES
Skupna zunanja in varnostna politika
RAPID RESPONSE TO EMERGING CHALLENGES
Regionalna konkurenčnost in zaposlovanje
Common foreign and security policy
Teritorialno sodelovanje
Agricultural expenditure and direct payments
Tržno usmerjena in trajnostna kmetijska proizvodnja
Regional competitiveness and employment
Sosedstvo EU: večja stabilnost in dobro upravljanje
Market-oriented and sustainable agricultural production
KOHEZIJA: SOcIAlNI IN GOSPODARSKI RAZVOJ EVROPSKIH REGIJ
Other programmes and agencies (*)
Drugi programi in agencije (*)
COHESION:SOCIAL AND ECONOMIC DEVELOPMENT OF EUROPE'S REGIONS
Kmetijski odhodki in neposredne pomoči
Humanitarian aid
Blaginja: zapolnitev vrzeli
European neighbourhood
Razvoj podeželja in okolje
Prosperity: closing the gap
Evropska sosedska politika