Iskalni niz je ali predolg ali pa vsebuje preveč besed.
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statement company
51 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
When both parent company and consolidated financial statements are presented, the information called for by this Standard need only be presented on the basis of consolidated information.
Če gre za predstavitev tako računovodskih izkazov obvladujočega podjetja kot tudi skupinskih računovodskih izkazov, je treba informacije, ki jih zahteva ta standard, predstaviti zgolj kot skupinske informacije.
52 Prevajalska redakcija
izobraževanje
CELEX: 32003L0071
If the financial statements included in the document are restated to reflect material changes in the company's group structure or accounting policies, the selected financial data must also be restated.
Če se izkazi stanja, vključeni v dokument, predelajo, da se upoštevajo bistvene spremembe v sestavi skupine gospodarske družbe ali računovodski politiki, morajo biti predelani tudi izbrani finančni podatki.
53 Prevajalska redakcija
izobraževanje
CELEX: 32003L0058
It is appropriate to clarify that the statement of the compulsory particulars set out in Article 4 of Directive 68/151/EEC should be included in all company letters and order forms, whether they are in paper form or use any other medium.
Primerno je pojasniti, da naj bi bila navedba obveznih podatkov iz člena 4 Direktive 68/151/EGS vključena v vse dopise in naročilnice družbe, ne glede na to, ali so v pisni obliki ali se uporablja kak drug medij.
54 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
However, any business combination that resulted in the two companies becoming members of the same group is dealt with as an acquisition or as a uniting of interests in consolidated financial statements under the requirements of this Standard.
Toda poslovna združitev, zaradi katere dve podjetji postaneta člana iste skupine, se po zahtevah tega standarda obravnava v skupinskih računovodskih izkazih kot prevzem ali kot združitev deležev.
55 Prevajalska redakcija
RS
EMEA
The Applicant should agree to only source Tryptose and (specified) NZ-Amines from specified companies from whom suitable ‘ milk statements’ have been submitted in the dossier, together with details of the countries of origin of the source animals.
Vlagatelj mora soglašati, da bo pridobil triptozo in (specificirane) amine NZ samo od specificiranih podjetij, ki so predala ustrezne ' izjave o mleku ' v dokumentaciji, skupaj s podrobnimi podatki o državah porekla živali, ki so služile kot vir.
56 Prevajalska redakcija
izobraževanje
CELEX: 32002R1606
the way forward" in which it was proposed that all publicly traded Community companies prepare their consolidated financial statements in accordance with one single set of accounting standards, namely International Accounting Standards (IAS), at the latest by 2005.
pot naprej", v katerem je predlagano, da vse javne družbe Skupnosti pripravljajo svoje konsolidirane računovodske izkaze v skladu z enotno zbirko računovodskih standardov, to je Mednarodnimi računovodskimi standardi (IAS), najpozneje do leta 2005.
57 Prevajalska redakcija
izobraževanje
CELEX: 32003L0071
The purpose is to provide the management's explanation of factors that have affected the company's financial condition and results of operations for the historical periods covered by the financial statements, and management's assessment of factors and trends which are expected to have a material effect on the company's financial condition and results of operations in future periods.
Namen je posredovati obrazložitev vodstvenih organov o dejavnikih, ki so vplivali na finančno stanje gospodarske družbe in rezultatov poslovanja za pretekla obdobja, zajeta v izkazih stanja ter oceno vodstvenih organov o dejavnikih in trendih, za katere se pričakuje, da bodo bistveno vplivali na finančno stanje gospodarske družbe in rezultate poslovanja v prihodnjih obdobjih.
58 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Measurements of segment assets and liabilities include adjustments to the prior carrying amounts of the identifiable segment assets and segment liabilities of a company acquired in a business combination accounted for as a purchase, even if those adjustments are made only for the purpose of preparing consolidated financial statements and are not recorded in either the parent's or the subsidiary's separate financial statements.
Merjenje sredstev in obveznosti odseka vključuje prilagoditve prejšnjih knjigovodskih vrednosti njegovih opredeljivih sredstev in obveznosti, ki jih je pridobilo podjetje v poslovni združitvi, obračunani kot nakup, celo če so bile takšne prilagoditve napravljene izključno za namen pripravljanja skupinskih računovodskih izkazov in niso bile vpisane v ločenih računovodskih izkazih niti obvladujočega niti odvisnega podjetja.
59 Prevajalska redakcija
izobraževanje
CELEX: 32004R0760
In the absence of cooperation by any Moldovan company and given the statements provided in the request, it is considered that steel ropes and cables exported to the Community from Ukraine and those consigned from Moldova to the Community have the same basic characteristics and the same uses.
Zaradi nesodelovanja podjetij iz Moldavije in ob upoštevanju navedb iz zahteve se lahko sklepa, da imajo jeklene vrvi in kabli, izvoženi v Skupnost iz Ukrajine in dobave enakega proizvoda iz Moldavije v Skupnost, enake osnovne lastnosti in so namenjeni enaki uporabi.
60 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
However, it does not preclude the presentation of consolidated financial statements complying with International Accounting Standards and financial statements of the parent company under national requirements within the same document, as long as the basis of preparation of each is clearly disclosed in the statement of accounting policies.
Vendar ne izključuje predstavljanja skupinskih računovodskih izkazov, skladnih z mednarodnimi računovodskimi standardi, in računovodskih izkazov obvladujoče družbe po zahtevah v državi v okviru iste listine, če je podlaga za pripravo vsakega med njimi jasno razkrita v izjavi o računovodskih usmeritvah.
61 Prevajalska redakcija
izobraževanje
CELEX: 32003L0051
"By way of derogation from Article 2(1), Member States may permit or require all companies, or any classes of company, to present a statement of their performance instead of the presentation of profit and loss items in accordance with Articles 23 to 26, provided that the information given is at least equivalent to that otherwise required by those Articles.";
"Z odstopanjem od člena 2(1) lahko države članice vsem družbam ali kateri koli skupini družb dovolijo ali od njih zahtevajo, da namesto izkaza poslovnega izida v skladu s členi od 23 do 26 predložijo poročilo o uspešnosti poslovanja, če so podane informacije vsaj enakovredne tistim, ki se sicer zahtevajo po navedenih členih.";
62 Prevajalska redakcija
izobraževanje
CELEX: 32001L0065
This amendment to Directives 78/660/EEC, 83/349/EEC and 86/635/EEC is in line with the Commission's communication to the European Parliament and the Council of 13 June 2000 on the EU financial reporting strategy which proposes the use of recognised international accounting standards for the preparation of consolidated financial statements by listed companies.
Ta sprememba direktiv 78/660/EGS, 83/349/EGS in 86/635/EGS je v skladu s sporočilom Komisije Evropskemu parlamentu in Svetu z 13. junija 2000 o strategiji finančnega poročanja EU, ki predlaga uporabo priznanih Mednarodnih računovodskih standardov (IAS) za pripravo konsolidiranih finančnih izkazov navedenih družb.
63 Prevajalska redakcija
izobraževanje
CELEX: 32001L0034
The explanatory statement must include any significant information enabling investors to make an informed assessment of the trend of the company's activities and profits or losses together with an indication of any special factor which has influenced those activities and those profits or losses during the period in question, and enable a comparison to be made with the corresponding period of the preceding financial year.
Poročilo s pojasnili mora vključevati vse pomembne podatke, ki vlagateljem omogočajo, da ustvarijo oceno trenda na podlagi prejetih informacij poslovanja družbe ter dobička in izgube, skupaj z navedbo katerega koli posebnega dejavnika, ki je v tem obdobju vplival na to poslovanje in ta dobiček ali izgubo, in omogočajo primerjavo z ustreznim obdobjem preteklega poslovnega leta.
64 Prevajalska redakcija
izobraževanje
CELEX: 32003L0051
The Lisbon European Council of 23-24 March 2000 emphasised the need to accelerate completion of the internal market for financial services, set the deadline of 2005 for implementation of the Commission's Financial Services Action Plan and urged that steps be taken to enhance the comparability of financial statements prepared by Community companies whose securities are admitted to trading on a regulated market (hereinafter:
Evropski Svet je na srečanju v Lizboni 23. in 24. marca 2000 poudaril potrebo po pospešenem uresničevanju notranjega trga na področju finančnih storitev, postavil rok 2005 za izvajanje Akcijskega načrta Komisije za finančne storitve in pozval k sprejetju ukrepov za večjo primerljivost računovodskih izkazov, ki jih pripravljajo družbe v Skupnosti, s katerih vrednostnimi papirji se sme trgovati na organiziranem trgu (v nadaljevanju:
65 Prevajalska redakcija
izobraževanje
CELEX: 32000R0978
However, the Victorian industry statement of 1 September 1993, "Doing Business in Victoria" made by the Minister for Industry and Employment outlined the IAP by stating, inter alia, that "projects identified for assistance must offer significant net economic benefits to Victoria, particularly in terms of exports" and "investments should be in trade-exposed, key industry sectors, with priority being accorded to export or import competing companies".
V izjavi industrije Viktorije z dne 1. septembra 1993, "Doing Business in Victoria" (Poslovanje v Viktoriji), ki jo je predstavil minister za industrijo in zaposlovanje, je bil opisan IAP, pri čemer je bilo med drugim navedeno, da "morajo projekti, upravičeni do pomoči, nuditi znatne čiste gospodarske koristi Viktoriji, zlasti, kar se tiče izvoza" in da "je treba vlagati v ključne industrijske sektorje, usmerjene v trgovino, prednost pa je treba dati konkurenčnim izvoznim ali uvoznim podjetjem".
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statement company