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joint statement
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-19
Joint statement by the Belgian, Luxembourg and Netherlands delegations:
Skupna izjava belgijske, luksemburške in nizozemske delegacije:
2 Pravna redakcija
DRUGO
JOINT STATEMENT BY THE COUNCIL AND THE COMMISSION
SKUPNA IZJAVA SVETA IN KOMISIJE
3 Pravna redakcija
promet
JOINT STATEMENT BY THE CONTRACTING PARTIES CONCERNING ARTICLE 7 (1)
SKUPNA IZJAVA POGODBENIC O ČLENU 7(1)
4 Pravna redakcija
DRUGO
JOINT STATEMENT BY THE COUNCIL AND THE COMMISSION REGARDING ARTICLE 17
SKUPNA IZJAVA SVETA IN KOMISIJE V ZVEZI S ČLENOM 17
5 Pravna redakcija
promet
Joint Statement concerning the origin rules following the entry into force of the EEA Agreement
Skupna izjava o pravilih o poreklu po začetku veljavnosti Sporazuma EGP
6 Prevajalska redakcija
izobraževanje
CELEX: 22003D0081
Joint Statement for entry into the agreed minutes of the EEA Joint Committee Decision incorporating Regulation (EC) No 1406/2002 into the Agreement
Skupna izjava za vključitev v sprejeti zapisnik o Sklepu Skupnega odbora EGP za vključitev Uredbe (ES) št. 1406/2002 v Sporazum
7 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-58
(14) On 22 December 2005, the Council and the Representatives of the Governments of the Member States meeting within the Council, the European Parliament and the Commission adopted a Joint Statement on a European Union Development Policy:
(14) Svet in predstavniki vlad držav članic, ki so se sestali v okviru Sveta, Evropski parlament in Komisija so 22. decembra 2005 sprejeli skupno izjavo o Razvojni politiki Evropske unije:
8 Objavljeno
promet
Ur. l. RS, št. MP 2010-55
considering that Articles 18 and 103 of the TDCA call for a review of the Agreement within five years of its entry into force; that the Parties conducted a review in 2004 and agreed in a joint statement by the Cooperation Council of 23 November 2004 on the need to make certain amendments to the TDCA;
ob upoštevanju, da je v skladu s členoma 18 in 103 STRS sporazum treba pregledati v petih letih od začetka njegove veljavnosti; da sta pogodbenici leta 2004 pregledali in se v Skupni izjavi Sveta za sodelovanje z dne 23. novembra 2004 strinjali, da so potrebne nekatere spremembe STRS,
9 Objavljeno
okolje
Ur. l. RS, št. MP 47-2009
14.2 By mission statement, two or more Parties may set up a joint operation as referred to in article 24 of the Treaty.
14.1 Z dogovorom o skupnem delovanju dve ali več pogodbenic ustanovi skupne oblike ukrepanja, kot določa 24. člen pogodbe.
10 Končna redakcija
delo in sociala
DRUGO: EVA 2003-1611-0136
- statement that the Joint Procurement Operator may take decisions on all matters required by the law for a successful conclusion of the procedure for the award of the joint public contract and the possible review procedure related to it, and
- izjavo, da lahko izvajalec skupnega javnega naročila odloča o vseh zadevah, ki so po zakonu potrebne za uspešen zaključek postopka oddaje skupnega javnega naročila in morebitnega z njim povezanega revizijskega postopka, in
11 Končna redakcija
CELEX: 32004R0707
However, if an entity becomes a first-time adopter later than its subsidiary (or associate or joint venture) the entity shall, in its consolidated financial statements, measure the assets and liabilities of the subsidiary (or associate or joint venture) at the same carrying amounts as in the separate financial statements of the subsidiary (or associate or joint venture), after adjusting for consolidation and equity accounting adjustments and for the effects of the business combination in which the entity acquired the subsidiary.
Če podjetje prvikrat uporabi MSRP pozneje kot njegovo odvisno podjetje (ali pridruženo podjetje ali skupni podvig), podjetje v svojih skupinskih računovodskih izkazih meri sredstva in dolgove odvisnega podjetja (ali pridruženega podjetja ali skupnega podviga) po istih knjigovodskih vrednostih kot v ločenih računovodskih izkazih odvisnega podjetja (ali pridruženega podjetja ali skupnega podviga), po prilagoditvi za uskupinjevanje in prilagoditvi obračunavanja kapitala in za učinke poslovne združitve, v kateri je obvladujoče podjetje pridobilo odvisno podjetje.
12 Končna redakcija
CELEX: 32004R0723
In the light of the proposal under paragraph 2 and any written and verbal statements from the official concerned or from witnesses, the Joint Advisory Committee shall deliver by a majority a reasoned opinion stating the measure which it considers appropriate in the light of the facts established at its request.
Ob upoštevanju predloga po odstavku 2 in vseh pisnih in ustnih izjav zadevnega uradnika ali prič, sprejme skupni svetovalni odbor z večino glasov obrazloženo mnenje, v katerem navede ukrep, ki se mu zdi primeren glede na dejstva, ugotovljena na njegovo zahtevo.
13 Končna redakcija
DRUGO
Each year for five consecutive years from the date of constitution of the joint enterprise or the date on which the Community partner acquired holdings in the enterprise, applicants shall submit to the management authority a report on the implementation of the activity plan, including data on catches and markets of fisheries products, in particular products landed in or exported to the Community, with supporting documents, together with the enterprise's balance sheet and a statement of its net worth.
Vsako leto v zaporedju petih let od datuma ustanovitve skupnega podjetja ali datuma, ko si je partner iz Skupnosti pridobil delnice v podjetju, predlagatelji upravljalnemu organu predložijo poročilo o izvajanju načrta aktivnosti, vključno s podatki o ulovih in trgih z ribiškimi proizvodi, zlasti proizvodi, ki so iztovorjeni ali izvoženi v Skupnost, s spremno dokumentacijo, skupaj z bilanco stanja podjetja in izkazom njegovega čistega premoženja.
14 Končna redakcija
DRUGO: TRANS
Dr. Veljko Troha from the Expert Council for Education assessed this brochure as unsuitable for young people, stating that it did not 'take into account our, Slovene, family mentality.'The Association for the Democratization of the Mass Media headed by Prof. Anton Dolenc, a doctor of medicine and the president of the Slovene Medical Association, joined the criticism of the brochure on the grounds that it promoted group sex. Its statement, given by Prof. Anton Dolenc on behalf of the Association, said that 'unnatural forms of sexuality, often involving abuse, ... are mainly practiced by people of different sexual orientation, who should be tolerated and who are also entitled to receive suitable medical treatment.
Dr. Veljko Troha iz strokovnega sveta za vzgojo in izobraževanje je ocenil, da je neprimerna za mlade ljudi, saj ne upošteva »naše slovenske, družinske mentalitete«.Združenje za demokratizacijo javnih glasil, ki ga je vodil dr. medicine in predsednik Slovenskega zdravniškega društva prof. Anton Dolenc, je napadlo zloženko, češ da propagira skupinski seks, in izdalo mnenje, da »so nenaravne oblike spolnosti, kjer gre velikokrat tudi za zlorabe pretežno lastnosti spolno drugače usmerjenih ljudi, ki jih je sicer treba tolerirati in so poleg tega upravičeni do ustreznega zdravljenja.
15 Pravna redakcija
promet
E. This Joint Statement shall be published in the EEA section of, and the EEA supplement to, the Official Journal of the European Communities together with the decision regarding Protocol 4 to the EEA Agreement.
E. Ta skupni sklep se objavi v sklopu EGP in v Dopolnilu EGP Uradnega lista Evropskih skupnost, skupaj z odločitvijo glede Protokola 4 k Sporazumu EGP.
16 Pravna redakcija
DRUGO
The majority required for a joint statement on a vote to be considered as representative of a group or a category shall be three-quarters of the members present or represented at the vote in the case of the groups and two-thirds in the case of the categories.
Potrebna večina za skupno izjavo o glasovanju, ki se šteje za predstavnico skupine ali kategorije, je v primeru skupin tri četrtine, v primeru kategorij pa dve tretjini ob glasovanju navzočih ali zastopanih članov.
17 Pravna redakcija
DRUGO
The request to be joined as a party shall be filed in a written reasoned statement.
Zahteva, naj vstopi kot stranka, se poda v obliki pisne obrazložene izjave.
18 Pravna redakcija
DRUGO
Convention implementing the Schengen Agreement, related final act and joint statements:
Konvencija o izvajanju Schengenskega sporazuma, spremljajoča sklepna listina in skupne izjave:
19 Pravna redakcija
DRUGO
Directive 2002/44/EC of the European Parliament and of the Council of 25 June 2002 on the minimum health and safety requirements regarding the exposure of workers to the risks arising from physical agents (vibration) (sixteenth individual Directive within the meaning of Article 16(1) of Directive 89/391/EEC) - Joint Statement by the European Parliament and the Council
DIREKTIVA 2002/44/ES EVROPSKEGA PARLAMENTA IN SVETA z dne 25. junija 2002 o minimalnih zdravstvenih in varnostnih standardih zaradi izpostavljenosti delavcev tveganjem iz fizikalnih dejavnikov (vibracij) (šestnajsta posebna direktiva v smislu člena 16(1) Direktive 89/391/EGS)
20 Pravna redakcija
CELEX: 32003R1105
(3) In accordance with the joint statement of the Council and of the Commission fn on Decision 1999/468/EC, the provisions relating to committees which assist the Commission in the exercise of its implementing powers, provided for pursuant to Decision 87/373/EEC, should be adapted in order to bring them into line with the provisions of Articles 3, 4 and 7 of Decision 1999/468/EC.
(3) V skladu s skupno izjavo Sveta in Komisije fn o Sklepu 1999/468/ES, je treba prilagoditi določbe v zvezi z odbori, ki nudijo pomoč Komisiji pri izvajanju pooblastil, predvidenih s Sklepom 87/373/EEC, da se uskladijo z določbami členov 3, 4 in 7 Sklepa 1999/468/ES.
21 Pravna redakcija
DRUGO
These statements shall be forwarded to the Financial Controller, the Authorising Officer and the Joint Audit Committee.
Ti izkazi se posredujejo finančnemu nadzorniku, odredbodajalcu ter Skupnemu revizijskemu odboru.
22 Pravna redakcija
DRUGO
Further to the Final Act of the Convention implementing the Schengen Agreement of 14 June 1985 between the Governments of the States of the Benelux Economic Union, the Federal Republic of Germany and the French Republic on the gradual abolition of checks at their common borders, the Contracting Parties have adopted the following joint statement and taken note of the following unilateral declarations made in respect of the said Convention:
Dodatno k sklepni listini Konvencije o izvajanju Schengenskega sporazuma z dne 14. junija 1985 med vladami držav Gospodarske unije Beneluks, vlado Zvezne republike Nemčije in vlado Francoske republike o postopni odpravi kontrol na skupnih mejah so pogodbenice v zvezi s to konvencijo sprejele naslednje enostranske izjave:
23 Pravna redakcija
DRUGO
The chairman or another designated member of Parliament's delegation to the Conciliation Committee shall make a statement on the joint text.
Predsednik ali drugi imenovani član delegacije Parlamenta v spravnem odboru poda izjavo o skupnem besedilu.
24 Pravna redakcija
DRUGO
In respect of the provisions of the 1990 Convention implementing the Schengen Agreement of 14 June 1985, its related Final Act and Joint Statements:
Določbe Konvencije o izvajanju Schengenskega sporazuma iz 1990 z dne 14. junija 1985, z njo povezana sklepna listina in skupne izjave:
25 Pravna redakcija
DRUGO
As far as the provisions of the 1990 Convention implementing the Schengen Agreement of 14 June 1985, its related Final Act and Joint Statements are concerned:
Določbe Konvencije o izvajanju Schengenska sporazuma iz 1990 z dne 14. junija 1985, z njo povezana sklepna listinain skupne izjave:
26 Pravna redakcija
DRUGO
The chairman or another designated member of Parliament's delegation to the Conciliation Committee shall make a statement on the joint text, which shall be accompanied by a report.
Predsednik ali drugi imenovani član delegacije Parlamenta v usklajevalnem odboru poda izjavo o skupnem besedilu, ki ga spremlja poročilo.
27 Pravna redakcija
DRUGO
Since this procedure is specifically designed to allow the joint expression of divergent views, its use should not be subject to the size of the minority wishing to make a statement.
Ker je ta postopek posebej namenjen skupnemu izražanju različnih mnenj, njegova uporaba ne sme biti odvisna od velikosti manjšine, ki želi podati izjavo.
28 Pravna redakcija
DRUGO
Where no agreement is reached on a joint text within the Conciliation Committee, the chairman or another designated member of Parliament's delegation to the Conciliation Committee shall make a statement.
Kadar v usklajevalnem odboru dogovor o skupnem besedilu ni dosežen, predsednik ali drugi imenovani član delegacije Parlamenta v usklajevalnem odboru poda izjavo.
29 Pravna redakcija
okolje
DRUGO
In connection with the adoption of that Joint Action, the Council issued a statement to the effect that it agreed that the Joint Action represents the first step at European Union level towards combating such corruption, and that additional measures will be implemented at a later stage in the light of the outcome of the assessment which is to take place pursuant to Article 8(2) of the Joint Action.
Svet je v zvezi s sprejetjem tega skupnega ukrepa izjavil, da je ta skupni ukrep na ravni Evropske unije prvi korak v boju proti tovrstnii korupciji in da se bodo dodatni ukrepi izvajali v poznejši fazi ob upoštevanju rezultatov ocen na podlagi člena 8(2) Skupnega ukrepa.
30 Pravna redakcija
promet
The final statement of the fees due for the fishing period shall be drawn up jointly by the European Commission and the Guinean Ministry of Fisheries at the end of each calendar year, taking account of the advances and fees indicated above.
Končni obračun pristojbin za ribolovno obdobje skupaj sestavita Evropska komisija in Ministrstvo za ribištvo Republike Gvineje ob koncu vsakega koledarskega leta, pri čemer upoštevata zgoraj omenjena predplačila in pristojbine.
31 Pravna redakcija
promet
CELEX: 31992D0097
reports on the accounting and financial standing of the tenderer (or of each party to a joint venture), Such as profit and loss statements, balance sheets and auditor's reports for the past five years, an estimated financial projection for the next two years, and an authority from the tenderer (or authorized representative of a joint venture) to seek references from the tenderer's bankers; and
poročila o računovodskem in finančnem stanju ponudnika (ali vsake stranke mešanega podjetja), kot so izkazi uspeha, bilance stanja in revizijska poročila za zadnjih pet let, ocenjena finančna projekcija za naslednje dve leti ter pooblastilo ponudnika (ali pooblaščenega zastopnika mešanega podjetja) za pridobitev referenčnih mnenj ponudnikovih bank; in
32 Pravna redakcija
promet
As soon as the general budget has been finally adopted by the budgetary authority the EC Commission shall communicate to the EEA Joint Committee the amounts which are entered therein 'for information` both in the statement of revenue and of expenditure corresponding to the participation of the EFTA States.
Takoj ko organ za izvrševanje proračuna dokončno sprejme proračun, Komisija ES sporoči Skupnemu odboru EGP zneske, ki so tam vneseni v "v vednost", tako v izjavi o prihodkih kot izjavi o izdatkih, in se ujemajo s prispevkom držav Efte.
33 Pravna redakcija
izobraževanje
CELEX: 32004R0723
In the light of the proposal under paragraph 2 and any written and verbal statements from the official concerned or from witnesses, the Joint Advisory Committee shall deliver by a majority a reasoned opinion stating the measure which it considers appropriate in the light of the facts established at its request.
Ob upoštevanju predloga po odstavku 2 in vseh pisnih in ustnih izjav zadevnega uradnika ali prič, sprejme skupni svetovalni odbor z večino glasov obrazloženo mnenje, v katerem navede ukrep, ki se mu zdi primeren glede na dejstva, ugotovljena na njegovo zahtevo.
34 Pravna redakcija
regionalni razvoj
The Russian Federation shall associate itself with the provisions of the Joint Action 2002/210/CFSP on the European Union Police Mission (EUPM) in Bosnia and Herzegovina, including its Annex on the mission statement for EUPM, adopted by the Council of the European Union on 11 March 2002, as amended by the Joint Actions 2003/141/CFSP of 27 February 2003 and 2003/188/CSFP of 17 March 2003, in accordance with the provisions stipulated in the following Articles.
Ruska federacija se strinja, da bo izvajala določbe Skupnega ukrepa 2002/210/SZVP o Policijski misiji Evropske unije (EUPM) v Bosni in Hercegovini, vključno s prilogo o nalogah misije za EUPM, ki jih je sprejel Svet Evropske unije 11. marca 2002 in so bili spremenjeni s Skupnim ukrepom 2003/141/SZVP 27. februarja 2003 in 2003/188/SZVP 17. marca 2003, v skladu z določbami iz naslednjih členov.
35 Pravna redakcija
regionalni razvoj
Switzerland shall associate itself with the provisions of Joint Action 2002/210/CFSP on the European Union Police Mission (EUPM) in Bosnia and Herzegovina including its Annex on the mission statement for EUPM, adopted by the Council of the European Union on 11 March 2002, in accordance with the provisions stipulated in the following Articles.
Švica se strinja, da bo izvajala določbe Skupnega ukrepa 2002/210/SZVP o Policijski misiji Evropske unije (EUPM) v Bosni in Hercegovini, vključno s prilogo o nalogah misije za EUPM, ki jih je sprejel Svet Evropske unije dne 11. marca 2002, v skladu z določbami iz naslednjih členov.
36 Pravna redakcija
regionalni razvoj
The Republic of Iceland shall associate itself with the provisions of Joint Action 2002/210/CFSP on the European Union Police Mission (EUPM) in Bosnia and Herzegovina including its Annex on the mission statement for EUPM, adopted by the Council of the European Union on 11 March 2002, in accordance with the provisions stipulated in the following Articles.
Republika Islandija se strinja, da bo izvajala določbe Skupnega ukrepa 2002/210/SZVP o Policijski misiji Evropske unije (EUPM) v Bosni in Hercegovini, vključno s prilogo o nalogah misije za EUPM, ki jih je sprejel Svet Evropske unije dne 11. marca 2002, v skladu z določbami iz naslednjih členov.
37 Pravna redakcija
DRUGO
The Director shall send the financial statements, including the revenue and expenditure account, the balance sheet, explanatory notes and the report on the annual accounts, as provided for in Article 36(1) of the europol Convention, the Council and the Joint Audit Committee and, for information, to the Management Board and the Financial Committee by 31 May of the following year at the latest.
Direktor pošlje izkaz stanja, vključno s kontom prihodkov in odhodkov, bilanco stanja, pojasnjevalnimi opombami in poročilom o zaključnem računu, kot je določeno v členu 36(1) Konvencije o Europolu, Svetu in Skupnemu revizijskemu odboru ter v vednost upravnemu odboru in finančnemu odboru najpozneje do 31. maja prihodnjega leta.
38 Pravna redakcija
DRUGO
CONSIDERING the Joint Declaration adopted in Luxembourg on 9 April 1984 by Ministers of the EFTA countries and the Member States of the Community and the Commission of the European Communities, and the statement adopted in Brussels on 2 February 1988 by Ministers of the EFTA countries and Ministers of the Member States of the Community with the aim of creating a dynamic European economic area of benefit their countries;
UPOŠTEVAJE Skupno deklaracijo, ki so jo v Luxembourgu 9. aprila 1984 sprejeli ministri držav EFTE in držav članic Skupnosti ter Komisija Evropskih skupnosti, in izjavo, ki so jo v Bruslju 2. februarja 1988 sprejeli ministri držav EFTE in ministri držav članic Skupnosti, da bi oblikovali dinamično gospodarsko območje, ugodno za te države;
39 Pravna redakcija
DRUGO
The final statement of the fees due in respect of a fishing year shall be drawn up jointly by the Commission of the European Communities and the Secretary of State for Fisheries of Mozambique, taking into account available scientific opinion, particularly of ORSTOM, the Spanish Institute of Oceanography (IEO) and the Institute of Fisheries Research (IIP), and any statistical data which can be gathered by an international fishing organization in the Indian Ocean.
Komisija Evropski skupnosti in državni sekretar za ribištvo Mozambika skupaj sestavita končni obračun pristojbin za ribolovno leto, z upoštevanjem razpoložljivega znanstvenega mnenja, zlasti ORSTOM, Španskega oceanografskega inštituta (IEO) in Inštituta za raziskave ribištva (IIP), in morebitnih statističnih podatkov, ki jih lahko zbere mednarodna ribiška organizacija v Indijskem oceanu.
40 Pravna redakcija
gospodarstvo
CELEX: 32002R2369
"5. Each year for five consecutive years from the date of constitution of the joint enterprise or the date on which the Community partner acquired holdings in the enterprise, applicants shall submit to the management authority a report on the implementation of the activity plan, including data on catches and markets of fisheries products, in particular products landed in or exported to the Community, with supporting documents, together with the enterprise's balance sheet and a statement of its net worth.
"5. Prosilci predložijo vsako leto za pet zaporednih let od dneva ustanovitve skupnega podjetja ali od dneva, ko je partner Skupnosti pridobil delež v podjetju, upravljalnemu organu poročilo o izvajanju načrta aktivnosti, vključno s podatki o ulovih in trgih ribiških proizvodov, predvsem pa proizvodov, iztovorjenih v Skupnosti ali izvoženih vanjo, s spremnimi dokumenti skupaj z bilanco stanja podjetja in izjavo o njegovi neto vrednosti.
41 Pravna redakcija
DRUGO
The purpose of the audit, carried out by the Joint Audit Committee in accordance with generally accepted international auditing standards, based on records and performed on the spot, shall be to establish that the financial statements present fairly the financial position of Europol at 31 December, that all revenue has been received and all expenditure incurred in a lawful and regular manner, in accordance with the terms of the Europol Convention, the budget and this Regulation, in particular Article 2, and that the financial management has been sound.
Namen revizije, ki jo izvaja Skupni revizijski odbor skladno s splošno sprejetimi mednarodnimi revizijskimi standardi, ki temeljijo na poslovnih evidencah in se izvajajo na kraju samem, je ugotoviti, da računovodski izkazi pravilno predstavljajo finančni položaj Europola na dan 31. decembra, da so bili vsi prihodki prejeti in da so odhodki nastali na zakonit in ustrezen način, skladno s pogoji Konvencije o Europolu, proračunom in to uredbo, zlasti členom 2, ter da je bilo finančno poslovanje dobro.
42 Pravna redakcija
DRUGO
a statement of the strategy and priorities for joint Community and national action; their specific objectives, quantified where they lend themselves to quantification; evaluation of the expected impact in accordance with Article 41(2); an indication of how this strategy and these priorities have taken account of the indicative guidance referred to in Article 10(3), the economic policies, the strategy for developing employment through improving the adaptability and skills of people and, where appropriate, the regional policies of the Member State concerned;
strategijo in prednostne naloge za skupne ukrepe Skupnosti in države; njihove specifične cilje, kvantificirane, kjer je mogoče; ovrednotenje pričakovanega vpliva v skladu s členom 41(2); prikaz, kako so v tej strategiji in prednostnih nalogah upoštevane okvirne smernice iz člena 10(3), gospodarske politike, strategija za razvoj zaposlovanja z izboljševanjem prilagodljivosti in kvalifikacij ljudi ter, kadar je primerno, regionalne politike zadevne države članice;
43 Pravna redakcija
DRUGO
a statement of the strategy and priorities for joint Community and national action; their specific objectives, quantified where they lend themselves to quantification; an evaluation of the expected impact, including on the environmental situation, in accordance with Article 41(2); an indication of how this strategy and these priorities have taken account of the indicative guidelines referred to in Article 10(3), the economic policies, the strategy for developing employment through improving the adaptability and skills of people and, where appropriate, the regional policies of the Member State concerned;
strategijo in prednostne naloge za skupne ukrepe Skupnosti in države; njihove specifične cilje, kvantificirane, kjer je mogoče; ovrednotenje pričakovanega vpliva, zlasti na okolje, v skladu s členom 41(2); prikaz, kako so v tej strategiji in prednostnih nalogah upoštevane okvirne smernice iz člena 10(3), ekonomske politike, strategija za razvoj zaposlovanja z izboljševanjem prilagodljivosti in kvalifikacij ljudi in, kjer je primerno, regionalne politike zadevne države članice;
44 Strokovna redakcija
delo in sociala
CELEX: 32004R0707
However, if an entity becomes a first-time adopter later than its subsidiary (or associate or joint venture) the entity shall, in its consolidated financial statements, measure the assets and liabilities of the subsidiary (or associate or joint venture) at the same carrying amounts as in the separate financial statements of the subsidiary (or associate or joint venture), after adjusting for consolidation and equity accounting adjustments and for the effects of the business combination in which the entity acquired the subsidiary.
Če podjetje prvikrat uporabi MSRP-je pozneje kot njegovo odvisno podjetje (ali pridruženo podjetje ali skupni podvig), podjetje v svojih skupinskih računovodskih izkazih meri sredstva in dolgove odvisnega podjetja (ali pridruženega podjetja ali skupnega podviga) po istih knjigovodskih vrednostih kot v ločenih računovodskih izkazih odvisnega podjetja (ali pridruženega podjetja ali skupnega podviga), po prilagoditvi za uskupinjevanje in prilagoditvi obračunavanja kapitala in za učinke poslovne združitve, v kateri je obvladujoče podjetje pridobilo odvisno podjetje.
45 Prevajalska redakcija
izobraževanje
CELEX: 22003D0081
At the moment of the adoption of the Decision of the EEA Joint Committee No 81/2003, the following Joint Statement should be adopted as well:
Pri sprejemanju Odločbe Skupnega odbora EGP št. 81/2003 je treba sprejeti tudi naslednjo skupno izjavo:
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joint statement