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translation:
tolmačenje:

(translation)
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cumulative translation differences
nabrane razlike pri prevedbi

cumulative translation differences (paragraphs 21 and 22);
nabrane razlike pri prevedbi (odstavka 21 in 22);

the difference is due to infidelity of transcription or translation,
je razlika nastala na ravni prepisa ali prenosa,

to classify some translation differences as a separate component of equity;
uvrsti nekaj razlik pri prevedbi kot ločeni sestavni del kapitala;

net exchange differences arising on the translation of financial statements of a foreign entity;
čiste tečajne razlike, ki nastajajo pri pretvarjanju računovodskih izkazov podjetja v tujini;

the net exchange differences arising on the translation of the financial statements of a foreign entity;
čiste menjalne razlike, ki izhajajo iz prevedbe računovodskih izkazov enote v tujini;

the cumulative translation differences for all foreign operations are deemed to be zero at the date of transition to ifrss;
se šteje, da so nabrane razlike pri prevedbi za celotnega poslovanja v tujini na dan prehoda na msrp nič;

to recognise some translation differences in other comprehensive income and accumulate these in a separate component of equity; and
pripozna nekaj razlik zaradi prevedbe v drugem vseobsegajočem donosu in jih akumulira v ločeni sestavini lastniškega kapitala, ter

such changes include those arising from the revaluation of property, plant and equipment and from foreign exchange translation differences.
med takimi spremembami so tudi tiste, ki so posledica prevrednotenja opredmetenih osnovnih sredstev in razlik pri prevedbi tečajev.

the gain or loss on a subsequent disposal of any foreign operation shall exclude translation differences that arose before the date of transition to ifrss and shall include later translation differences.
dobiček ali izguba pri poznejši ukinitvi poslovanja v tujini izključuje razlike pri prevedbi, ki so se pojavile pred dnem prehoda na msrp in vključuje poznejše razlike pri prevedbi.

however, a first-time adopter need not comply with these requirements for cumulative translation differences that existed at the date of transition to ifrss.
vendar podjetju, ki prvikrat uporablja msrp, ni treba ravnati v skladu s temi zahtevami za nabrane razlike pri prevedbi, ki so obstajale na dan prehoda na msrp.

on disposal of a foreign operation, to transfer the cumulative translation difference for that foreign operation (including, if applicable, gains and losses on related hedges) to the income statement as part of the gain or loss on disposal.
pri ukinitvi poslovanja v tujini prenese nabrano razliko za poslovanje v tujini pri pretvorbi (vključno, če je primerno, dobičke in izgube na povezanem varovanju pred tveganjem) v izkaz poslovnega izida kot del dobička ali izgube ob ukinitvi.

the translation differences included in consolidated reserves in accordance with article 39(6) of directive 86/635/eec,
razlike pretvorbe, vključene v konsolidirane rezerve v skladu s členom 39(6) direktive 86/635/egs,

on disposal of a foreign operation, to reclassify the cumulative translation difference for that foreign operation (including, if applicable, gains and losses on related hedges) from equity to profit or loss as part of the gain or loss on disposal.’
pri odpravi poslovanja v tujini prerazvrsti kumulativno razliko pri prevedbi za to poslovanje v tujini (vključno, če je primerno, dobičke in izgube na povezanem varovanju pred tveganjem) iz lastniškega kapitala v poslovni izid kot del dobička ali izgube ob odpravi.“

thee are some linguistic translation differences between the german text and the other language versions concerning the cross-border trade in unprocessed manure which should be resolved and it is opportune in view of possible disease risks to introduce better controls on such movements.
med nemškim besedilom in drugimi jezikovnimi različicami obstajajo jezikovne razlike v prevodu v zvezi s čezmejno trgovino z nepredelano gnojevko, ki jih je treba odpraviti, in je glede na možne nevarnosti bolezni primerno uvesti boljši nadzor takšnih gibanj.

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