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allocation of assets
1 Končna redakcija
CELEX: 42002D0234
ALLOCATION OF ASSETS
RAZPOREDITEV SREDSTEV
2 Prevajalska redakcija
izobraževanje
CELEX: 32003D0077
ALLOCATION OF ASSETS
RAZPOREDITEV SREDSTEV
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-46
If any lien shall be created on any public assets as security for any external debt, or any arrangement having an equivalent effect, which will or might result in a priority for the benefit of the creditor of the external debt in the allocation, realisation or distribution of foreign exchange, the lien shall, unless the Bank shall otherwise agree, ipso facto, and at no cost to the Bank, equally and rateably secure the principal of, and the interest and other charges on, the Loan, and Slovenia, in creating or permitting the creation of such lien, shall make express provision to that effect; provided, however, that, if for any constitutional or other legal reason such provision cannot be made with respect to any lien created on assets of any of its political or administrative subdivisions, Slovenia shall promptly and at no cost to the Bank secure the principal of, and the interest and other charges on, the Loan by an equivalent lien on other public assets satisfactory to the Bank.
Če bo za zavarovanje katerega koli zunanjega dolga ali dogovora z enakim učinkom ustvarjena kakršna koli zastavna pravica na javnem premoženju, ki bo ali bi lahko imela za posledico prednostno obravnavanje v korist upnika zunanjega dolga pri dodeljevanju, unovčenju ali razdeljevanju deviz, morajo biti s tako zastavno pravico, razen če z banko ni drugače dogovorjeno, ipso facto in brez stroškov za banko enako in sorazmerno zavarovani tudi glavnica, obresti in drugi stroški posojila in Slovenija mora, če ustvari ali dovoli, da se ustvari taka zastavna pravica, pri tem sprejeti izrecno določbo s takim učinkom; če pa Slovenija take določbe pri ustvarjeni zastavni pravici na premoženju kake njene politične ali upravne enote ne more sprejeti zaradi ustavnih ali drugih pravnih razlogov, bo takoj in brez stroškov za banko zavarovala glavnico, obresti in druge stroške posojila z enakovredno zastavno pravico na drugem javnem premoženju, ki bo za banko sprejemljivo.
4 Končna redakcija
CELEX: 32004O0001
Remaining assets/liabilities, of which intra-eurosystem liabilities (item M13)/claims (item M18) related to the allocation of euro banknotes
Ostala aktiva/pasiva, od tega obveznosti (postavka M13)/terjatve (postavka M18) znotraj Eurosistema, povezane z alokacijo euro bankovcev
5 Končna redakcija
CELEX: 32004O0001
The allocation of the individual NCB's and ECB's net credit or debit position to either the asset or liability side of the balance sheet is done according to the sign, i.e. a positive net position vis-à-vis the eurosystem will be reported on the asset side, a negative net position on the liability side.
Alokacija neto dolžniške ali upniške pozicije posameznih NCB in ECB na pasivno ali aktivno stran bilance se izvede skladno s predznakom, t.j. pozitivne neto pozicije nasproti Eurosistemu se poročajo na aktivni strani, negativne neto pozicije pa na pasivni strani.
6 Končna redakcija
CELEX: 32004R0725
The clear identification of assets and infrastructure is essential to the evaluation of the port facility's security requirements, the prioritisation of protective measures, and decisions concerning the allocation of resources to better protect the port facility.
Jasna opredelitev lastnine in infrastrukture je nujna za oceno varnostnih zahtev pristanišča, razvrščanje zaščitnih ukrepov po prednosti in odločitve glede dodelitve virov za boljšo zaščito pristanišča.
7 Končna redakcija
CELEX: 32004R0725
Possible acts that could threaten the security of assets and infrastructure, and the methods of carrying out those acts, should be identified to evaluate the vulnerability of a given asset or location to a security incident, and to establish and prioritise security requirements to enable planning and resource allocations.
Opredeliti je treba možna dejanja, ki bi lahko ogrozila varnost lastnine in infrastrukture, ter načine izvedbe teh dejanj, da bi ocenili ranljivost določene lastnine ali lokacije za varnostne nezgode, določili zaščitne ukrepe in jih razvrstili po prednosti, tako da bi omogočili načrtovanje in dodeljevanje virov.
8 Končna redakcija
DRUGO: TRANS
Under the provisions of this law, the company draws up a transformation of ownership plan subject to the approval by the authorized agency. The company may choose any combination of privatization methods stated in Article 18. These methods include allocation of common shares to three state funds, internal distribution of shares, and employee buyout among others. The company issues common shares for the socially-owned capital which is define d as a difference between the company's total assets and its liabilities. Article 22 prescribes that common shares are allocated to the state funds in the following proportions: 10% of the shares are allocated to the Pension Fund, 10% to the Indemnification Fund, and 20% to the Development Fund for the purpose of further distribution of shares to authorized investment corporations (so-called pids).
Družbeni kapital se lastnini s prenosom navadnih delnic na sklade po deležih: po 10 odstotkov gre Kapitalskemu skladu invalidskega in pokojninskega zavarovanja in Odškodninskemu skladu in 20 odstotkov na Sklad rs za razvoj d. d. z namenom nadaljnje razdelitve pooblaščenim investicijskim družbam.
9 Pravna redakcija
promet
CELEX: 31999R1601
These concern the allocation of the benefit over the normal depreciation period of fixed assets.
Ta zahtevek se nanaša na porazdelitev koristi prek normalne amortizacijske dobe stalnih sredstev.
10 Pravna redakcija
CELEX: 32003L0041
Furthermore, in order to protect adequately the rights of members and beneficiaries, institutions should be able to opt for an asset allocation that suits the precise nature and duration of their liabilities.
Zaradi ustrezne zaščite pravic članov in upravičencev, bi morale imeti institucije možnost izbire porazdelitve sredstev, ki ustrezajo točno določeni vrsti in trajanju njihovih obveznosti.
11 Pravna redakcija
CELEX: 32003L0041
Member States shall provide that this statement contains, at least, such matters as the investment risk measurement methods, the risk-management processes implemented and the strategic asset allocation with respect to the nature and duration of pension liabilities.
Države članice zagotovijo, da vsebuje izjava vsaj takšne informacije kot so metode ocenjevanja naložbenega tveganja, izvajani postopki obvladovanja tveganj in strateška porazdelitev sredstev glede na vrsto in trajanje pokojninskih obveznosti.
12 Pravna redakcija
promet
CELEX: 32000R0978
The GOA argued that with regard to grants made under the IICP and the IAP the denominator for allocation of the subsidy amount should be total sales and not only export sales since the grants were linked to the acquisition of fixed assets and therefore benefited the entire operation.
Avstralska vlada je trdila, da bi moral biti za subvencije v okviru IICP in IAP imenovalec za dodelitev zneska subvencije celotna prodaja in ne le izvoz, ker so bile subvencije povezane s pridobitvijo osnovnih sredstev in so torej koristile vsem dejavnostim podjetja.
13 Prevajalska redakcija
izobraževanje
CELEX: 31996L0092
Undertakings shall specify in notes to the annual accounts the rules for the allocation of assets and liabilities and expenditure and income which they follow in drawing up the separate accounts referred to in paragraph 3.
V pojasnilih k letnim računovodskim izkazom podjetja opredelijo pravila za razporejanje sredstev in obveznosti ter odhodke in prihodke, ki jih upoštevajo pri pripravi ločenih računovodskih izkazov iz odstavka 3.
14 Prevajalska redakcija
izobraževanje
CELEX: 31998L0030
Undertakings shall specify in their internal accounting the rules for the allocation of assets and liabilities, expenditure and income as well as for depreciation, without prejudice to nationally applicable accounting rules, which they follow in drawing up the separate accounts referred to in paragraph 3.
Brez poseganja v veljavna nacionalna računovodska pravila podjetja v svojih internih računovodstvih opredelijo pravila za razporejanje sredstev in obveznosti, odhodka in prihodka, ter za amortiziranje, ki jih upoštevajo pri pripravi ločenih računovodskih izkazov iz odstavka 3.
15 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.
Amortiziranje je dosledno razporejanje amortizirljivega zneska posameznega sredstva v njegovi dobi koristnosti.
16 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Depreciation (amortisation) is the systematic allocation of the depreciable amount of an asset over its useful life(43).
Amortiziranje je načrtno razporejanje amortizirljivega zneska sredstva v njegovi dobi koristnosti [44].
17 Prevajalska redakcija
izobraževanje
CELEX: 31982L0891
the precise description and allocation of the assets and liabilities to be transferred to each of the recipient companies;
točen opis in razdelitev sredstev in obveznosti, ki se prenesejo na vsako od družb prejemnic;
18 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
overheads that are necessary to generate the asset and that can be allocated on a reasonable and consistent basis to the asset (for example, an allocation of the depreciation of property, plant and equipment, insurance premiums and rent).
splošne stroške, ki so nujni za nastanek sredstva ter jih je mogoče utemeljeno in dosledno razporediti na sredstvo (na primer razporeditev amortizacije osnovnih sredstev, zavarovalnih premij in najemnin).
19 Prevajalska redakcija
izobraževanje
CELEX: 31982L0891
such transfer shall take effect with the assets and liabilities being divided in accordance with the allocation laid down in the draft terms of division or in Article 3 (3);
takšen prenos začne veljati, ko so sredstva in obveznosti razdeljene v skladu z razdelitvijo, določeno v načrtu delitve ali v členu 3(3);
20 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Such an allocation would not constitute a reasonable basis under the definitions of segment revenue, segment expense, segment assets, and segment liabilities in this Standard.
Takšna razporeditev ni utemeljena podlaga v skladu z opredelitvami prihodkov, odhodkov, sredstev in obveznosti odseka v tem standardu.
21 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
At the same time, the definitions of segment revenue, segment expense, segment assets, and segment liabilities are interrelated, and the resulting allocations should be consistent.
Obenem so opredelitve prihodkov, odhodkov, sredstev in obveznosti odseka medsebojno povezane in mora biti iz tega izhajajoča razporeditev dosledna.
22 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
an impairment loss is recognised for the asset if its carrying amount is greater than the higher of its net selling price and the results of the allocation procedures described in paragraphs 88 and 89;
se izguba zaradi oslabitve sredstva pripozna, če je njegova knjigovodska vrednost večja od večje izmed naslednjih dveh: čiste prodajne cene ali izidov postopkov razporejanja, opisanih v odstavkih 88 in 89;
23 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Nor is it appropriate to force allocation of enterprise asset, liability, revenue, and expense items that relate jointly to two or more segments, if the only basis for making those allocations is arbitrary or difficult to understand.
Tudi ni ustrezno izsiliti razporeditve postavk sredstev, obveznosti, prihodkov in odhodkov podjetja, ki se nanašajo na dva ali več odsekov skupaj, če je edina podlaga za takšno razporejanje poljubna ali težko razumljiva.
24 Prevajalska redakcija
izobraževanje
CELEX: 31982L0891
Where an asset is not allocated by the draft terms of division and where the interpretation of these terms does not make a decision on its allocation possible, the asset or the consideration therefor shall be allocated to all the recipient companies in proportion to the share of the net assets allocated to each of those companies under the draft terms of division.
Kadar sredstvo po načrtu delitve ni razdeljeno in kadar po razlagi tega načrta ni mogoče sprejeti odločitve o njegovi razdelitvi, se sredstvo ali kupnina, dobljena zanj, razdeli med vse družbe prejemnice v razmerju do deleža netosredstev, dodeljenih vsaki od teh družb po načrtu delitve.
25 Prevajalska redakcija
izobraževanje
CELEX: 32004R0725
The clear identification of assets and infrastructure is essential to the evaluation of the port facility's security requirements, the prioritisation of protective measures, and decisions concerning the allocation of resources to better protect the port facility.
Jasna opredelitev lastnine in infrastrukture je nujna za oceno varnostnih zahtev pristanišča, razvrščanje zaščitnih ukrepov po prednosti in odločitve glede dodelitve virov za boljšo zaščito pristanišča.
26 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Accounting for an acquisition involves determination of the cost of the acquisition, allocation of the cost over the identifiable assets and liabilities of the enterprise being acquired and accounting for the resulting goodwill or negative goodwill, both at acquisition and subsequently.
Obračunavanje prevzema obsega ugotavljanje nabavne vrednosti prevzema, razporeditev te vrednosti na vsa razpoznavna sredstva in dolgove prevzetega podjetja ter obračunavanje tako nastalega dobrega ali slabega imena, obojega pri prevzemu in po njem.
27 Prevajalska redakcija
izobraževanje
CELEX: 32001D0913
this weighting is based on the population and gross domestic product of each Member State and governs the contributions to the ECB's capital, the transfers of the NCB's foreign reserve assets to the ECB, the monetary income allocation of the NCBs, and the distribution of profits and sharing of losses of the ECB.
ta ponder temelji na prebivalstvu in bruto domačemu proizvodu vsake države članice in velja za vložke v kapital ECB, prenos deviznih rezerv nacionalnih centralnih bank v ECB, razporeditev denarnih prihodkov nacionalnih centralnih bank ter razdeljevanje dobička in razdelitev izgub ECB.
28 Prevajalska redakcija
izobraževanje
CELEX: 32004R0725
Possible acts that could threaten the security of assets and infrastructure, and the methods of carrying out those acts, should be identified to evaluate the vulnerability of a given asset or location to a security incident, and to establish and prioritise security requirements to enable planning and resource allocations.
Opredeliti je treba možna dejanja, ki bi lahko ogrozila varnost lastnine in infrastrukture, ter načine izvedbe teh dejanj, da bi ocenili ranljivost določene lastnine ali lokacije za varnostne nezgode, določili zaščitne ukrepe in jih razvrstili po prednosti, tako da bi omogočili načrtovanje in dodeljevanje virov.
29 Prevajalska redakcija
izobraževanje
CELEX: 32003D0017(01)
The same should apply to the allocation of the NCBs' monetary income pursuant to Article 32.1 of the Statute, the distribution of the ECB's seigniorage income, the remuneration on the NCBs' claims equivalent to the foreign reserve assets transferred to the ECB and the remuneration on the intra-Eurosystem balances on euro banknotes in circulation,
Enako velja za razporeditev denarnih prihodkov NCB na podlagi člena 32.1 Statuta, razdelitev prihodka ECB od izdajanja bankovcev, obrestovanje terjatev NCB, ki ustrezajo sredstvom deviznih rezerv, prenesenim na ECB, in obrestovanje saldov znotraj Eurosistema iz naslova eurobankovcev v obtoku -
30 Prevajalska redakcija
izobraževanje
CELEX: 31982L0891
For the purposes of this Directive, "division by the formation of new companies" means the operation whereby, after being wound up without going into liquidation, a company transfers to more than one newly-formed company all its assets and liabilities in exchange for the allocation to the shareholders of the company being divided of shares in the recipient companies, and possibly a cash payment not exceeding 10 % of the nominal value of the shares allocated or, where they have no nominal value, of their accounting par value.
Za namene te direktive "delitev z ustanovitvijo novih družb" pomeni postopek, s katerim družba preneha brez likvidacije, in prenese na več kakor eno novoustanovljeno družbo vsa svoja sredstva in obveznosti v zamenjavo za razdelitev delnic novih družb delničarjem razdeljene družbe in za morebitno gotovinsko plačilo, ki ne presega 10 % nominalne vrednosti tako razdeljenih delnic ali, če nimajo nominalne vrednosti, njihove računovodske vrednosti.
31 Prevajalska redakcija
izobraževanje
CELEX: 31982L0891
For the purposes of this Directive, "division by acquisition" shall mean the operation whereby, after being wound up without going into liquidation, a company transfers to more than one company all its assets and liabilities in exchange for the allocation to the shareholders of the company being divided of shares in the companies receiving contributions as a result of the division (hereinafter referred to as "recipient companies") and possibly a cash payment not exceeding 10 % of the nominal value of the shares allocated or, where they have no nominal value, of their accounting par value.
Za namene te direktive "delitev s pripojitvijo" pomeni postopek, s katerim družba preneha brez likvidacije, in prenese vsa svoja sredstva in obveznosti na več kakor eno družbo v zamenjavo za razdelitev delnic družb, ki prejmejo vložke kot rezultat delitve (v nadaljevanju "družbe prejemnice") delničarjem razdeljene družbe in morebitno gotovinsko plačilo, ki ne presega 10 % nominalne vrednosti razdeljenih delnic ali, če nimajo nominalne vrednosti, njihove računovodske vrednosti.
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allocation of assets