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1–11/11
accounting offset
1 Končna redakcija
CELEX: 32004R0138
When sales and purchases occur in the same accounting period, these flows offset each other and only services associated with the transfer of ownership are recorded as GFCF (cf. 2.068).
Če prodaja in nakup potekata v istem obračunskem obdobju, se ti tokovi izravnajo in kot bruto investicije v osnovna sredstva se zajemajo le storitve, povezane s prenosom lastništva (prim. 2.068).
2 Končna redakcija
izobraževanje
CELEX: 32002R1605
The accounting officer shall recover amounts by offsetting them against equivalent claims that the Communities have on any debtor who himself/herself has a claim on the Communities that is certain, of a fixed amount and due.
Računovodja izterja zneske s pobotom z enakimi zahtevki, ki jih imajo Skupnosti do dolžnika, ki ima sam zahtevek do Skupnosti, ki je resničen, v fiksnem znesku in zapadel.
3 Končna redakcija
CELEX: 32004R0138
This accounting method may, however, be accepted because if the conditions remain the same from one year to another an approximate balance is established in that expenditure is offset in the same period by the profit from the sale of the previous harvest.
Ta obračunska metoda pa se lahko sprejme, če namreč pogoji ostajajo vsako leto enaki, se ustvari približno ravnotežje, ker se stroški pokrijejo v istem obdobju z dobičkom od prodaje prejšnje žetve.
4 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
When sales and purchases occur in the same accounting period, these flows offset each other and only services associated with the transfer of ownership are recorded as GFCF (cf. 2.068).
Če prodaja in nakup potekata v istem obračunskem obdobju, se ti tokovi izravnajo in kot bruto investicije v osnovna sredstva se zajemajo le storitve, povezane s prenosom lastništva (prim. 2.068).
5 Pravna redakcija
promet
DRUGO
The accounting officer shall recover amounts by offsetting them against equivalent claims that the EDF or the Communities has on any debtor who himself has a claim on the EDF or the Communities that is certain, of a fixed amount and due.
Računovodja izterja zneske s pobotom z enakovrednimi zahtevki, ki jih imajo ERS ali Skupnosti do dolžnikov, ki imajo sami zahtevke do ERS ali Skupnostih, ki so nedvoumni, v fiksnem znesku in zapadli.
6 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
This accounting method may, however, be accepted because if the conditions remain the same from one year to another an approximate balance is established in that expenditure is offset in the same period by the profit from the sale of the previous harvest.
Ta obračunska metoda pa se lahko sprejme, če namreč pogoji ostajajo vsako leto enaki, se ustvari približno ravnotežje, ker se stroški pokrijejo v istem obdobju z dobičkom od prodaje prejšnje žetve.
7 Pravna redakcija
promet
DRUGO
If recovery has not actually taken place by the due date specified in the recovery order, the accounting officer shall inform the authorising officer responsible and immediately initiate the procedure for effecting recovery by any means offered by the law, including, where appropriate, by offsetting.
Če izterjava dejansko ne nastopi do roka plačila, navedenega na nalogu za izterjavo, računovodja obvesti pristojnega odredbodajalca in takoj začne postopek za izvršitev izterjave z vsemi sredstvi, ki jih daje zakonodaja na razpolago, vključno, če je primerno, s pobotom.
8 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Assets and liabilities should not be offset except when offsetting is required or permitted by another International Accounting Standard.
Sredstva in obveznosti se ne pobotajo, razen če pobotanje zahteva ali dovoljuje drug mednarodni računovodski standard.
9 Prevajalska redakcija
izobraževanje
CELEX: 32002R2343
The accounting officer shall recover amounts by offsetting them against equivalent claims that the Community body has on any debtor who himself or herself has a claim on the Community body that is certain, of a fixed amount and due, provided that offsetting is legally possible.
Računovodja izterja zneske s pobotom enakih terjatev, ki jih ima organ Skupnosti do dolžnika, ki ima sam terjatev do organa Skupnosti, ki je resničen, v fiksnem znesku in zapadel, pod pogojem, da je pobot pravno mogoč.
10 Prevajalska redakcija
izobraževanje
CELEX: 32002R2343
If actual recovery has not taken place by the due date stipulated in the debit note, the accounting officer shall inform the authorising officer responsible and immediately launch the procedure for effecting recovery by any means offered by the law, including, where appropriate, by offsetting and, if this is not possible, by enforced recovery.
Če do dneva plačila, določenega v opominu, celoten znesek ni vrnjen, računovodja obvesti pristojnega odredbodajalca in nemudoma začne postopek za izterjavo s pomočjo pravnih sredstev, ki so mu na voljo, po potrebi vključno s pobotom in, če to ni mogoče, s prisilno izterjavo.
11 Prevod
izobraževanje
CELEX: 32002R2342
At any point in the procedure the accounting officer shall, after informing the authorising officer responsible and the debtor, recover established amounts receivable by offsetting in cases where the debtor also has a claim on the Communities that is certain, of a fixed amount and due relating to a sum established by a payment order.
Računovodja lahko kadar koli v postopku, potem ko o tem obvesti odgovornega odredbodajalca in dolžnika, izterja ugotovljeni znesek terjatve s pobotom, kadar ima dolžnik tudi zahtevek do Skupnosti, ki je nedvoumen, v fiksnem znesku in zapadel, v višini zneska v odredbi za plačilo.
Prevodi: en > sl
1–11/11
accounting offset