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carrying amount
1 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Carrying amount is the amount at which an asset is recognised in the balance sheet after deducting any accumulated depreciation and accumulated impairment losses thereon.
Knjigovodska vrednost je znesek, s katerim se sredstvo pripozna v bilanci stanja po odštetju vseh nabranih amortizacijskih odpisov in nabranih izgub zaradi oslabitve v zvezi z njim.
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 127
damage events (record by date, content, amount and possible amount of damages payments),changed conditions for carrying out the public-private partnership contract,
- škodnih dogodkih (evidenco po datumu, vsebini, višini ter morebitni višini izplačil škodnih dogodkov), - spremenjenih pogojih izvajanja pogodbe o javno-zasebnem partnerstvu,
3 Objavljeno
obramba
Ur. l. RS, št. MP 2004-82
(b) (i) The Agency shall require only the minimum amount of information and data consistent with carrying out its responsibilities under this Agreement.
(b)(i) Agencija v skladu z izpolnjevanjem svojih obveznosti iz tega sporazuma zahteva le minimalno količino informacij in podatkov.
4 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2003-99
The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status.
Pravilo v seznamu pomeni najmanjši del obdelave ali predelave in več predelave ali obdelave prav tako dodeli status porekla, nasprotno pa manj predelave ali obdelave ne more dodeliti statusa porekla.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2003-99
3.2 The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status.
3.2 Pravilo v seznamu pomeni najmanjši del obdelave ali predelave in več predelave ali obdelave prav tako dodeli status porekla, nasprotno pa manj predelave ali obdelave ne more dodeliti statusa porekla.
6 Objavljeno
pravo
Ur. l. RS, št. MP 2008-40
Community airlines shall have the right to transport passengers and cargo on scheduled and charter flights for which a U.S. Government civilian department, agency, or instrumentality (1) obtains the transportation for itself or in carrying out an arrangement under which payment is made by the Government or payment is made from amounts provided for the use of the Government, or (2) provides the transportation to or for a foreign country or international or other organization without reimbursement, and that transportation is (a) between any point in the United States and any point in a Member State, except? with respect to passengers only? between points for which there is a city-pair contract fare in effect, or (b) between any two points outside the United States.
Letalske družbe Skupnosti imajo pravico prevažati potnike in tovor na rednih in čarterskih letih, za katere civilni oddelek, agencija ali pomožni organ vlade ZDA (1) naroči lastni prevoz ali naroči prevoz za izvajanje dogovora, po katerem plačilo zagotovi vlada ali pa se plačilo krije iz zneskov, ki so namenjeni za uporabo vladi, ali (2) zagotovi prevoz v ali za tujo državo ali mednarodno ali drugo organizacijo brez povračila stroškov in se ta prevoz opravi (a) med katerim koli krajem v Združenih državah in katerim koli krajem v državi članici, razen prevozov? samo za potnike? med kraji, za katere velja pogodbena prevoznina med parom mest, ali (b) med katerima koli krajema zunaj Združenih držav.
7 Končna redakcija
CELEX: 32004R0707
For example, the first-time adopter shall not restate the carrying amount of goodwill:
Na primer podjetje, ki prvikrat uporablja MSRP, ne predela knjigovodske vrednosti dobrega imena:
8 Končna redakcija
CELEX: 32004R0707
The carrying amount of goodwill in the opening IFRS balance sheet shall be its carrying amount under previous GAAP at the date of transition to IFRSs, after the following three adjustments:
Knjigovodska vrednost dobrega imena v začetni bilanci stanja v skladu z MSRP je njegova knjigovodska vrednost v skladu s prejšnjimi SSRN na dan prehoda na MSRP, po naslednjih treh prilagoditvah:
9 Končna redakcija
CELEX: 32004R0707
No other adjustments shall be made to the carrying amount of goodwill at the date of transition to IFRSs.
Na dan prehoda na MSRP se ne naredijo nobene druge prilagoditve knjigovodske vrednosti dobrega imena.
10 Končna redakcija
CELEX: 32004R0707
It shall recognise any resulting change in the carrying amount by adjusting retained earnings (or, if appropriate, another category of equity), rather than goodwill.
Nastale spremembe pripozna v knjigovodski vrednosti s prilagoditvijo zadržanega dobička (ali, če je to primerno, druge kategorije kapitala), namesto dobrega imena.
11 Končna redakcija
CELEX: 32004R0707
the parent's interest in those adjusted carrying amounts;
deležem obvladujočega podjetja v teh prilagojenih knjigovodskih vrednostih;
12 Končna redakcija
CELEX: 32004R0707
These carrying amounts could differ from those described in (a):
Te knjigovodske vrednosti se lahko razlikujejo od vrednosti, opisanih v (a):
13 Končna redakcija
CELEX: 32004R0707
Similarly, the first-time adopter shall adjust the carrying amount of goodwill if a previously recognised contingent adjustment can no longer be measured reliably or its payment is no longer probable.
Podobno podjetje, ki prvikrat uporablja MSRP, prilagodi knjigovodsko vrednost dobrega imena, če prej pripoznane pogojne obveznosti ni mogoče več zanesljivo meriti ali njeno plačilo ni več verjetno.
14 Končna redakcija
CELEX: 32004R0707
If required by paragraph B2(c)(i) above, the first-time adopter shall increase the carrying amount of goodwill when it reclassifies an item that it recognised as an intangible asset under previous GAAP.
Če zgornji odstavek B2(c)(i) tako zahteva, podjetje, ki prvikrat uporablja MSRP, poveča knjigovodsko vrednost dobrega imena ko ponovno klasificira postavko, ki jo je v skladu s prejšnjimi SSRN pripoznalo kot neopredmeteno sredstvo.
15 Končna redakcija
CELEX: 32004R0707
Immediately after the business combination, the carrying amount under previous GAAP of assets acquired and liabilities assumed in that business combination shall be their deemed cost under IFRSs at that date.
Takoj po poslovni združitvi se v skladu s prejšnjimi SSRN knjigovodska vrednost sredstev, ki so bila pridobljena, in dolgov, ki so bili prevzeti v navedeni poslovni združitvi, šteje v skladu z MSRP kot njihova nabavna vrednost na navedeni dan.
16 Končna redakcija
CELEX: 32004R0707
the aggregate adjustment to the carrying amounts reported under previous GAAP.
zbirno prilagoditev knjigovodskih vrednosti, sporočenih v skladu s prejšnjimi SSRN.
17 Končna redakcija
CELEX: 32004R0707
Similarly, if paragraph B2(f) requires the first-time adopter to recognise an intangible asset that was subsumed in recognised goodwill under previous GAAP, the first-time adopter shall decrease the carrying amount of goodwill accordingly (and, if applicable, adjust deferred tax and minority interests).
Podobno, če odstavek B2(f) zahteva, da podjetje, ki prvikrat uporablja MSRP, pripozna neopredmeteno sredstvo, ki je bilo v skladu s prejšnjimi SSRN vključeno v pripoznano dobro ime, podjetje, ki prvikrat uporablja MSRP, skladno zmanjša knjigovodsko vrednost dobrega imena (in, če je to primerno, prilagodi časovno razmejene davčne obveznosti in manjšinske kapitalske udeležbe).
18 Končna redakcija
CELEX: 32004R0707
the carrying amounts required by the rest of this IFRS, based on the subsidiary's date of transition to IFRSs.
knjigovodskih vrednostih, ki jih zahtevajo preostali MSRP, na podlagi dneva prehoda odvisnega podjetja na MSRP.
19 Končna redakcija
CELEX: 32004R0707
The first-time adopter shall adjust the carrying amounts of the subsidiary's assets and liabilities to the amounts that IFRSs would require in the subsidiary's separate balance sheet.
Podjetje, ki prvikrat uporablja MSRP, prilagodi knjigovodsko vrednost sredstev in dolgov odvisnega podjetja zneskom, ki bi jih MSRP-ji zahtevali v ločeni bilanci stanja odvisnega podjetja.
20 Končna redakcija
CELEX: 32004R0707
the carrying amounts that would be included in the parent's consolidated financial statements, based on the parent's date of transition to IFRSs, if no adjustments were made for consolidation procedures and for the effects of the business combination in which the parent acquired the subsidiary;
knjigovodskih vrednostih, ki bi bile vključene v skupinske računovodske izkaze obvladujočega podjetja, na podlagi dneva prehoda obvladujočega podjetja na MSRP, če ni bilo prilagoditev za postopke uskupinjevanja in za učinke poslovne združitve, v kateri je obvladujoče podjetje pridobilo odvisno podjetje;
21 Končna redakcija
CELEX: 32004R0707
However, if an entity becomes a first-time adopter later than its subsidiary (or associate or joint venture) the entity shall, in its consolidated financial statements, measure the assets and liabilities of the subsidiary (or associate or joint venture) at the same carrying amounts as in the separate financial statements of the subsidiary (or associate or joint venture), after adjusting for consolidation and equity accounting adjustments and for the effects of the business combination in which the entity acquired the subsidiary.
Če podjetje prvikrat uporabi MSRP pozneje kot njegovo odvisno podjetje (ali pridruženo podjetje ali skupni podvig), podjetje v svojih skupinskih računovodskih izkazih meri sredstva in dolgove odvisnega podjetja (ali pridruženega podjetja ali skupnega podviga) po istih knjigovodskih vrednostih kot v ločenih računovodskih izkazih odvisnega podjetja (ali pridruženega podjetja ali skupnega podviga), po prilagoditvi za uskupinjevanje in prilagoditvi obračunavanja kapitala in za učinke poslovne združitve, v kateri je obvladujoče podjetje pridobilo odvisno podjetje.
22 Pravna redakcija
DRUGO
For the remaining years for the carrying out of the plan, the maximum amount paid for areas replanted or converted shall be ECU 200 per year;
Za preostala leta izvajanja načrta se za ponovno zasajene površine oziroma površine, na katerih je bila izvedena sprememba sorte, plača najvišji znesek v višini 200 ECU na leto.
23 Pravna redakcija
promet
CELEX: 21994A1231(20)
The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer origin.
Pravilo iz seznama določa najmanjši obseg zahtevane obdelave ali predelave, pri čemer večji obseg predelave ali obdelave prav tako dodeli status porekla; nasprotno pa manjši obseg obdelave ali predelave ne more dodeliti statusa porekla.
24 Pravna redakcija
promet
CELEX: 22000A0318(01)
The rule in the list represents the minimum amount of working or processing required and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer origin.
Pravilo v seznamu pomeni najmanjši del zahtevane obdelave ali predelave in več predelave ali obdelave prav tako dodeli status porekla, medtem ko manj predelave ali obdelave statusa porekla ne more dodeliti.
25 Pravna redakcija
promet
CELEX: 21997A1218(02)
The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status.
Pravilo v seznamu pomeni najmanjši del zahtevane obdelave ali predelave in več predelave ali obdelave prav tako dodeli status porekla, medtem ko manj predelave ali obdelave statusa porekla ne more dodeliti.
26 Pravna redakcija
promet
CELEX: 22002A0515(02)
The rule in the list represents the minimum amount of working or processing required and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status.
Pravilo v seznamu pomeni najmanjšo količino obdelave ali predelave in tudi več predelave ali obdelave dodeli status porekla; nasprotno pa manj predelave ali obdelave ne more dodeliti statusa porekla.
27 Pravna redakcija
DRUGO
The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status;
Pravilo v seznamu pomeni najmanjši del obdelave ali predelave in več predelave ali obdelave prav tako dodeli status izdelka s poreklom;
28 Pravna redakcija
CELEX: 22003D0038
The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status;
Pravilo v seznamu pomeni najmanjšo zahtevano obdelavo ali predelavo, status porekla pa se dodeli tudi, če je predelava ali obdelava večja;
29 Pravna redakcija
DRUGO
Moreover, Member States shall also submit the list of the amounts excluding VAT and taxes, paid or to be paid for carrying out the necessary measures for combating the relevant harmful organism and the part of these amounts covered by public funds.
Poleg tega države članice predložijo tudi seznam zneskov brez DDV in davkov, ki so bili ali bodo plačani za izvajanje nujnih ukrepov za boj proti zadevnemu škodljivemu organizmu, ter del teh zneskov, krit iz javnih sredstev.
30 Pravna redakcija
promet
CELEX: 32001D0822
When carrying out this review, the Committee shall ensure that there will be no decrease in the amounts to be used in any national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms.
Ta odbor pri tem pregledu zagotovi, da se zneski, ki jih je treba uporabljati, ne bodo znižali v nobeni domači valuti, in poleg tega preuči, ali je učinke teh omejitev zaželeno ohranjati v realnih vrednostih.
31 Pravna redakcija
promet
CELEX: 22002A0930(01)
When carrying out this review, the Association Committee shall ensure that there will be no decrease in the amounts to be used in national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms.
Pri tem pregledu Pridružitveni odbor zagotovi, da se zneski, ki se uporabljajo v nacionalni valuti, ne bodo zmanjšali, in poleg tega obravnava tudi zaželeno ohranjanje realnih učinkov zadevnih omejitev.
32 Pravna redakcija
promet
CELEX: 21997A1218(02)
When carrying out this review, the Cooperation Council shall ensure that there will be no decrease in the amounts to be used in any national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms.
Pri tem preučevanju Svet za sodelovanje zagotovi, da se zneski, ki se uporabljajo v nacionalni valuti, ne bodo zmanjšali, in poleg tega obravnava tudi zaželeno ohranjanje realnih učinkov zadevnih omejitev.
33 Pravna redakcija
promet
CELEX: 21997D0123(09)
When carrying out this review, the EEA Joint Committee shall ensure that there will be no decrease in the amounts to be used in any national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms.
Skupni odbor EGP pri tem pregledu zagotovi, da se zneski, ki jih je treba uporabljati, ne bodo znižali v nobeni nacionalni valuti, in bo naprej upošteval zaželeno ohranjanje realnih učinkov teh vrednostnih omejitev.
34 Pravna redakcija
promet
CELEX: 22000A0318(01)
When carrying out this review, the Association Council shall ensure that there will be no decrease in the amounts to be used in any national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms.
Pri tem pregledu Pridružitveni svet zagotovi, da se zneski, ki se uporabljajo v nacionalni valuti, ne bodo zmanjšali, in poleg tega obravnava tudi zaželeno ohranjanje realnih učinkov zadevnih omejitev.
35 Pravna redakcija
promet
CELEX: 22002A0515(02)
When carrying out this review, the Association Committee shall ensure that there will be no decrease in the amounts to be used in any national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms.
Pridružitveni odbor ob tem pregledu zagotovi, da se zneski, ki jih je treba uporabljati, ne bodo znižali v nobeni domači valuti in bo nadalje upošteval zaželeno ohranjanje realnih učinkov teh vrednostnih omejitev.
36 Pravna redakcija
DRUGO
Whereas Article 6(3) of Regulation (EEC) No 1991/92 provides for the granting of aid to producer organisations for carrying out programmes to improve the competitiveness of the sector producing raspberries for processing and fixes the maximum amount thereof per hectare per year;
ker člen 6(3) Uredbe (EGS) št. 1991/92 določa dodelitev pomoči organizacijam pridelovalcev za izvajanje programov, namenjenih izboljševanju konkurenčnosti področja pridelave malin, namenjenih za predelavo, in pri tem določa najvišji znesek na hektar na leto;
37 Pravna redakcija
DRUGO
The total amount of a credit institution's qualifying holdings in undertakings other than credit institutions, financial institutions or undertakings carrying on activities referred to in the second subparagraph of Article 43(2)(f) of Directive 86/635/EEC may not exceed 60% of its own funds.
Skupni znesek kvalificiranih deležev kreditne institucije v podjetjih, ki niso kreditne institucije, finančne institucije ali podjetja, ki opravljajo dejavnosti iz drugega pododstavka člena 43(2)(f) Direktive 86/635/EGS, ne sme presegati 60 % njihovih lastnih virov sredstev.
38 Pravna redakcija
DRUGO
No credit institution may have a qualifying holding the amount of which exceeds 15% of its own funds in an undertaking which is neither a credit institution, nor a financial institution, nor an undertaking carrying on an activity referred to in the second subparagraph of Article 43(2)(f) of Directive 86/635/EEC.
Nobena kreditna institucija ne sme imeti kvalificiranega deleža v znesku, ki presega 15 % njenih lastnih virov sredstev v podjetju, ki ni niti kreditna niti finančna institucija niti podjetje, ki opravlja dejavnost iz drugega pododstavka člena 43(2)(f) Direktive 86/635/EGS.
39 Pravna redakcija
DRUGO
After carrying out all the requisite checks and subject to the results thereof, the Member States shall pay the balance of the aid to producers within 90 days of the fixing by the Commission of actual production for the marketing year concerned and of the unit amount of production aid as provided for in Article 17a(2) of Regulation (EEC) No 2261/84.
Potem, ko so opravljeni vsi zahtevani pregledi in glede na njihove rezultate, države članice pridelovalcem izplačajo ostanek pomoči v 90 dneh po tem, ko Komisija določi dejanski pridelek za zadevno tržno leto in enotni znesek proizvodne pomoči, kot je predvideno v členu17a(2) Uredbe (EGS) št. 2261/84.
40 Pravna redakcija
DRUGO
This maximum amount shall cover the financing of the work connected with execution for the abovementioned operations, which shall relate to an area not greater than 40 % of the total area of the orchard covered by the plan, of which a maximum of 20 % during the first two years of the carrying out of the plan and a maximum of 20 % during the three other years.
Ta najvišji znesek obsega financiranje dela, ki je povezano z izvajanjem zgoraj navedenih opravil, ki se nanašajo na območje, ki ne presega 40 % celotne površine nasada, zajetega v načrtu, od česar največ 20 % v prvih dveh letih izvajanja načrta in največ 20 % v drugih treh letih.
41 Pravna redakcija
promet
CELEX: 32002R2304
in the case of computerised transfer of accounting data, all the authorities and bodies concerned obtain sufficient information from the lower level to justify their accounting records and the sums reported upwards, so as to ensure a sufficient audit trail from the total summary amounts certified to the Commission down to the individual expenditure items and the supporting documents at the level of the final beneficiaries and the bodies and firms carrying out the operations;
pri računalniškem prenosu podatkov morajo vsi zadevni organi od podrejenih organov pridobiti podatke, na podlagi katerih lahko opravičijo lastne računovodske evidence in zneske, ki jih sporočijo nadrejenemu organu, zato da se zagotovi zadostna revizijska sled od skupnih zneskov, sporočenih Komisiji, do posameznih stroškovnih postavk in dokazil na ravni končnih upravičencev in organov ali podjetij, ki izvajajo dejavnosti;
42 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
their carrying amount;
knjigovodsko vrednost;
43 Strokovna redakcija
delo in sociala
CELEX: 32004R0707
For example, the first-time adopter shall not restate the carrying amount of goodwill:
Na primer podjetje, ki prvikrat uporablja MSRP-je, ne predela knjigovodske vrednosti dobrega imena:
44 Strokovna redakcija
delo in sociala
CELEX: 32004R0707
(g) The carrying amount of goodwill in the opening IFRS balance sheet shall be its carrying amount under previous GAAP at the date of transition to IFRSs, after the following three adjustments:
(g) Knjigovodska vrednost dobrega imena v začetni bilanci stanja v skladu z MSRP-ji je njegova knjigovodska vrednost v skladu s prejšnjimi SSRN-ji na dan prehoda na MSRP-je, po naslednjih treh prilagoditvah:
45 Strokovna redakcija
delo in sociala
CELEX: 32004R0707
(h) No other adjustments shall be made to the carrying amount of goodwill at the date of transition to IFRSs.
(h) Na dan prehoda na MSRP-je se ne naredijo nobene druge prilagoditve knjigovodske vrednosti dobrega imena.
Prevodi: en > sl
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carrying amount