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<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">Iz sklopa – modula:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;border:none;padding:0cm">ZAKONODAJA/Računovodstvo/Računovodstvo/SRS

2006/…

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt">

<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.6pt"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";

color:windowtext">Na podlagi 4. točke Uvoda v slovenske računovodske standarde

(2006) (Uradni list RS, št. 118/05, 10/06 – popr. 58/06, 112/06, 3/07, 12/08,

119/08 in 1/10) je strokovni svet Slovenskega inštituta za revizijo na svoji

seji dne 7. aprila 2010 sprejel

<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.6pt"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";

color:windowtext">

<span

style="font-size:14.0pt;font-family:"Arial","sans-serif"">POJASNILO 1

<span

style="font-size:14.0pt;font-family:"Arial","sans-serif"">k SRS 35 –

<span

style="font-size:14.0pt;font-family:"Arial","sans-serif"">Računovodsko

spremljanje namenskih sredstev

<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.6pt"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";

color:windowtext">

<p class=t style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.0pt"><span style="font-size:11.5pt;font-family:"Arial","sans-serif";

color:windowtext;font-weight:normal">Uradni list RS, št.:

<p class=t style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.0pt"><span style="font-size:11.5pt;font-family:Wingdings;

color:windowtext;font-weight:normal">§

<span style="font-size:11.5pt;font-family:"Arial","sans-serif";

color:windowtext;font-weight:normal">33/10 (23.04.2010; veljavnost od 24.04.2010;

uporaba od 01.01.2010).

<p class=t style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.0pt"><span style="font-size:4.0pt;font-family:"Arial","sans-serif";

color:windowtext;font-weight:normal">

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=534

style="width:320.4pt;border-collapse:collapse">

<tr>

<p class=t style="margin-top:0cm;margin-right:-5.4pt;margin-bottom:0cm;

margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:9.0pt"><span

style="font-size:11.5pt;font-family:"Arial","sans-serif";color:windowtext;

font-weight:normal">Datum veljavnosti besedila:

</td>

<span

style="font-size:11.5pt;font-family:"Arial","sans-serif";color:windowtext;

font-weight:normal">od 24.04.2010 naprej

</td>

</tr>

<tr>

<p class=t style="margin-top:0cm;margin-right:-5.4pt;margin-bottom:0cm;

margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:9.0pt"><span

style="font-size:11.5pt;font-family:"Arial","sans-serif";color:windowtext">Datum

uporabe besedila:

</td>

<span

style="font-size:11.5pt;font-family:"Arial","sans-serif";color:windowtext">od

01.01.2010 naprej

</td>

</tr>

</table>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;text-autospace:none">

<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.6pt">1.

Namenska sredstva oziroma namenski prispevki države, lokalne skupnosti ali

odjemalca gospodarske javne službe iz SRS 25.10 in 35.22 so sredstva, ki imajo

naravo dajatve, določene z zakonom ali drugim predpisom, in ne plačila za

dobavljene proizvode, opravljene storitve ali nadomestila za uporabo javnega

podjetja. Tovrstna sredstva se na podlagi zakona ali drugega predpisa zbirajo

od odjemalcev oziroma jih na enaki podlagi prispeva država ali lokalna

skupnost. Zanje sta značilna tako namensko zbiranje kot tudi namenska poraba,

oboje pa je določeno z zakonom ali drugim predpisom vnaprej – pred začetkom

zbiranja teh sredstev.

<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.6pt">2.

Odjemalci iz prvega odstavka tega pojasnila so običajno tarifni odjemalci, ki

so poleg cene za dobavljeno blago ali opravljeno storitev na podlagi zakona ali

drugega predpisa dolžni plačevati še posebne namenske prispevke oziroma

dajatve.

<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.6pt">3.

Med namenska sredstva iz prvega odstavka tega pojasnila ne sodijo sredstva, ki

se v obračunskem obdobju v skladu s slovenskimi računovodskimi standardi

pripoznajo kot prihodki, zaradi česar jih ni mogoče razmejevati.

<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;

text-indent:9.6pt">To

pojasnilo začne veljati prvi dan po objavi v Uradnem listu Republike Slovenije,

uporablja pa se za računovodenje po SRS 2006.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.6pt;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.6pt;text-autospace:none">

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