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1–50/478
fixed assets
1 Pravna redakcija
DRUGO
Fixed assets
Osnovna sredstva
2 Končna redakcija
CELEX: 32004R0138
Fixed assets are tangible or intangible assets produced as outputs from production processes that are themselves used repeatedly, or continuously, in other production processes for more than one year (cf. ESA 95, 3.102).
Osnovna sredstva so opredmetena ali neopredmetena sredstva, proizvedena v procesih proizvodnje, ki se v drugih proizvodnih procesih uporabljajo ponavljajoče ali nepretrgoma v obdobju, daljšem od enega leta (prim. ESR 95, 3.102).
3 Pravna redakcija
DRUGO
Fixed assets shall be expressed in euro.
Stalna sredstva so izražena v evrih.
4 Pravna redakcija
delo in sociala
CELEX: 31996R2223
Fixed assets for total economy and by product, Pi3
Osnovna sredstva za celotno gospodarstvo in po proizvodih, Pi3
5 Pravna redakcija
delo in sociala
CELEX: 32003R1267
Fixed assets for total economy and by product (Pi3)
Osnovna sredstva za celotno gospodarstvo in po proizvodih (Pi3)
6 Pravna redakcija
DRUGO
fixed assets produced and retained for producers' own use (including own account production of fixed assets not yet completed or fully mature);
osnovna sredstva, ki jih proizvajalec zadrži za svojo lastno porabo (vključno s proizvodnjo osnovnih sredstev za lastne potrebe, ki še ni končana ali popolnoma dozorela);
7 Pravna redakcija
DRUGO
Fixed assets owned by a multiregional unit are allocated to the local KAUs where they are used.
Osnovna sredstva v lastništvu večregionalne enote so alocirana lokalnim EED, ki jih uporabljajo.
8 Pravna redakcija
DRUGO
Fixed assets are tangible or intangible assets produced as outputs from processes of production that are themselves used repeatedly, or continuously, in processes of production for more than one year.
Osnovna sredstva so opredmetena ali neopredmetena sredstva, proizvedena v procesih proizvodnje, ki se v drugih proizvodnih procesih uporabljajo večkrat ali nepretrgano v obdobju, daljšem od enega leta.
9 Pravna redakcija
DRUGO
Fixed assets must be revalued where, following an independent expertise, it is shown that their real value exceeds their book value.
Stalna sredstva se ponovno ovrednotijo, kadar se na podlagi neodvisnega strokovnega mnenja izkaže, da je njihova dejanska vrednost večja od knjigovodske vrednosti.
10 Pravna redakcija
DRUGO
Fixed assets shall be valued at their acquisition price, with the exception of assets produced by the European Communities, which shall be valued at their production cost, without prejudice to the following paragraphs.
Stalna sredstva se vrednotijo po nabavni vrednosti, razen sredstev, ki jih proizvedejo Evropske skupnosti, ki se vrednotijo po proizvajalnih stroških, brez poseganja v naslednje odstavke.
11 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Fixed assets are tangible or intangible assets produced as outputs from production processes that are themselves used repeatedly, or continuously, in other production processes for more than one year (cf. ESA 95, 3.102).
Osnovna sredstva so opredmetena ali neopredmetena sredstva, proizvedena v procesih proizvodnje, ki se v drugih proizvodnih procesih uporabljajo ponavljajoče ali nepretrgoma v obdobju, daljšem od enega leta (prim. ESR 95, 3.102).
12 Prevajalska redakcija
izobraževanje
CELEX: 31978L0660
Fixed assets shall comprise those assets which are intended for use on a continuing basis for the purposes of the undertaking's activities.
Stalna sredstva obsegajo tista sredstva, ki so namenjena za dolgotrajno uporabo pri dejavnosti podjetja.
13 Prevajalska redakcija
izobraževanje
CELEX: 31978L0660
Fixed assets must be valued at purchase price or production cost, without prejudice to (b) and (c) below.
Stalna sredstva se morajo vrednotiti po nabavni ceni ali proizvodnih stroških, brez vpliva na (b) in (c) spodaj.
14 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
investments, in particular those intended to acquire and improve land, to acquire, improve, renovate and reconstruct the fixed assets, increasing the historical value of the fixed assets or decreasing the value adjustment of the fixed assets, material rights, shares and holdings in companies, and other financial investments and other assets;
naložbe, zlasti za pridobitev in izboljšanje zemljišča, pridobitev, izboljšanje, obnovo in rekonstrukcijo osnovnih sredstev, ki povečujejo nabavno vrednost osnovnih sredstev oziroma zmanjšujejo popravek vrednosti osnovnih sredstev, materialne pravice, delnice in deleže gospodarskih družb ter druge finančne naložbe in druga sredstva;
15 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
With taxable persons who started to depreciate the tangible fixed assets and intangible fixed assets prior to the date of application of this Act, the depreciation of those tangible fixed assets and intangible fixed assets up to the final depreciation in the amount subject to Articles 15, 16 and 17 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text) shall be recognised as expenditure.
Zavezancu, ki je pričel z amortizacijo opredmetenih osnovnih sredstev in neopredmetenih dolgoročnih sredstev pred dnem začetka uporabe tega zakona, se kot odhodek prizna amortizacija teh opredmetenih osnovnih sredstev in neopredmetenih dolgoročnih sredstev do dokončne amortizacije v višini v skladu s 15., 16. in 17. členom Zakona o davku od dobička pravnih oseb (Uradni list RS, št. 14/03 - uradno prečiščeno besedilo).
16 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Notwithstanding the provision of the first paragraph of Article 49 of this Act, a taxable person may, for 2005, claim a reduction of the tax basis by 20% of the amount invested in the tangible fixed assets other than passenger motor vehicles, and intangible fixed assets, however not exceeding the amount of the tax basis, if investments in tangible fixed assets and intangible fixed assets situated in Slovenia are concerned, and an additional reduction of the tax basis by 20% of the amount invested in equipment other than passenger motor vehicles and other than furniture and office machinery excluding computer equipment and intangible fixed assets, however not exceeding the amount of the tax basis, if investments in the equipment and intangible fixed assets situated in Slovenia are concerned.
(1) Ne glede na določbo prvega odstavka 49. člena tega zakona, lahko zavezanec za leto 2005 uveljavlja znižanje davčne osnove v višini 20 % investiranega zneska v opredmetena osnovna sredstva, razen v osebna motorna vozila, in neopredmetena dolgoročna sredstva, vendar največ v višini davčne osnove, če gre za investicije v opredmetena osnovna sredstva in neopredmetena dolgoročna sredstva v Sloveniji, in dodatno zmanjšanje davčne osnove v višini 20 % investiranega zneska v opremo, razen v osebna motorna vozila ter razen v pohištvo in pisarniško opremo brez računalniške opreme, in neopredmetena dolgoročna sredstva, vendar največ v višini davčne osnove, če gre za investicije v opremo in neopredmetena dolgoročna sredstva v Sloveniji.
17 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Depreciation of the tangible fixed assets and intangible fixed assets shall be recognised as expenditure in the calculated amount, however not exceeding the amount arrived at by using the straight-line depreciation method and the maximum depreciation rate to be laid down in this Act.
(1) Amortizacija opredmetenih osnovnih sredstev in neopredmetenih dolgoročnih sredstev se kot odhodek prizna v obračunanem znesku, vendar največ do zneska, obračunanega z uporabo metode enakomernega časovnega amortiziranja ter najvišje letne amortizacijske stopnje, ki je določena s tem zakonom.
18 Objavljeno
delo in sociala
Ur. l. RS, št. MP 80
The municipalities must submit the final account of the budget and the fixed assets account to the Ministry of Finance within 30 days after their adoption.
Občine pošljejo zaključne račune in premoženjske bilance ministrstvu, pristojnemu za finance, v 30 dneh po sprejetju.
19 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) A taxable person may claim a reduction of the tax basis by 10% of the amount invested in equipment other than passenger motor vehicles and other than furniture and office machinery excluding computer equipment, and intangible fixed assets, however not exceeding the amount of the tax basis, if investments in the equipment and intangible fixed assets situated in Slovenia are concerned.
(1) Zavezanec lahko uveljavlja zmanjšanje davčne osnove v višini 10 % investiranega zneska v opremo, razen v osebna motorna vozila ter razen v pohištvo in pisarniško opremo brez računalniške opreme, in neopredmetena dolgoročna sredstva, vendar največ v višini davčne osnove, če gre za investicije v opremo in neopredmetena dolgoročna sredstva v Sloveniji.
20 Objavljeno
delo in sociala
Ur. l. RS, št. MP 80
In addition to the final account of the budget, (he municipal council must also adopt the fixed assets account of the municipality on 31 December of the year for which the final account of the budget is being adopted.
Občinski svet sprejme hkrati z zaključnim računom proračuna tudi premoženjsko bilanco občine na dan 31. decembra leta, za katerega se sprejema zaključni račun.
21 Objavljeno
delo in sociala
Ur. l. RS, št. MP 127
(1) Investors shall have the right to demand from an equity partnership contractor a copy of the annual report and access to the business books (receivables, liabilities, fixed assets etc.) and commercial documentation.
(1) Vlagatelj ima pravico od izvajalca statusnega partnerstva zahtevati prepis letnega poročila in vpogled v poslovne knjige (terjatev, obveznosti, stalnih sredstev …) in poslovno dokumentacijo.
22 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(7) If an old or used tangible fixed asset is acquired by the taxable person from an affiliated person who is not a resident, it shall be deemed that the acquired fixed asset has already been fully depreciated.
(7) Če zavezanec pridobi staro oziroma rabljeno opredmeteno osnovno sredstvo od povezane osebe, ki ni rezident, se šteje, da je pridobljeno osnovno sredstvo že dokončno amortizirano.
23 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(5) Notwithstanding the provisions of the first to fourth paragraphs of this Article, a write-off or the total historical value shall be recognised as expenditure at the time of transfer into use in those tangible fixed assets whose useful life exceeds one year and whose individual historical cost does not exceed the tolar equivalent of EUR 500.
(5) Ne glede na določbe prvega do četrtega odstavka tega člena se pri opredmetenem osnovnem sredstvu, katerega doba uporabnosti je daljša od enega leta in katerega posamična nabavna vrednost ne presega tolarske vrednosti 500 EUR, kot odhodek ob prenosu v uporabo prizna odpis celotne nabavne vrednosti.
24 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(6) In the case of financial lease, the provision of the fifth paragraph of this Article shall also apply if the lessor loses the right to use the tangible fixed asset in question.
(6) V primeru finančnega najema se določba petega odstavka tega člena uporablja tudi, če najemojemalec izgubi pravico uporabe opredmetenega osnovnega sredstva.
25 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(8) Depreciation of a tangible fixed asset acquired by a taxable person from a person who is not a resident and is not deemed an affiliated person subject to this Act, shall be recognised as expenditure in the amount under the first paragraph of this Article, provided that it is proved by the taxable person that the tangible fixed asset has not yet been fully depreciated.
(8) Amortizacija opredmetenega osnovnega sredstva, ki ga zavezanec pridobi od osebe, ki ni rezident in se ne šteje za povezano osebo po tem zakonu, se prizna kot odhodek v znesku po prvem odstavku tega člena, če zavezanec dokaže, da opredmeteno osnovno sredstvo še ni dokončno amortizirano.
26 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(3) In the case of financial lease, a taxable person who has acquired the tangible fixed asset on the basis of financial lease may claim a reduction of the tax basis subject to the first and second paragraphs of this Article.
(3) V primeru finančnega najema lahko uveljavlja zmanjšanje davčne osnove po prvem in drugem odstavku tega člena zavezanec, ki opredmeteno osnovno sredstvo pridobi na podlagi finančnega najema.
27 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(5) If the taxable person sells or alienates or transfers outside Slovenia the tangible asset or intangible fixed asset with regard to which the tax relief subject to the first and second paragraph of this Article was claimed prior to the end of a three-year period following the tax period with regard to which the tax relief subject to the first and second paragraphs of this Article was claimed, the tax basis must, in the year of the sale or alienation or transfer of the asset in question, be increased by the amount of the tax relief claimed.
(5) Če zavezanec proda oziroma odtuji ali prenese izven Slovenije opredmeteno osnovno sredstvo oziroma neopredmeteno dolgoročno sredstvo, za katero je izkoristil davčno olajšavo po prvem in drugem odstavku tega člena, prej kot v treh letih po letu, za katerega je izkoristil davčno olajšavo po prvem in drugem odstavku tega člena, mora za znesek izkoriščene davčne olajšave povečati davčno osnovo, in sicer v letu prodaje oziroma odtujitve ali prenosa sredstva.
28 Pravna redakcija
delo in sociala
DRUGO
6 Fixed assets
6 Osnovna sredstva
29 Končna redakcija
CELEX: 32004R0138
Animals classed as fixed assets:
Živina, uvrščena kot osnovno sredstvo:
30 Končna redakcija
CELEX: 32004R0138
Livestock classed as fixed assets:
Živina, uvrščena kot osnovna sredstva:
31 Končna redakcija
CELEX: 32004R0138
tangible and intangible fixed assets:
opredmetena in neopredmetena osnovna sredstva:
32 Končna redakcija
CELEX: 32004R0138
Animals identifiable as fixed assets:
Živina, opredeljena kot osnovna sredstva:
33 Končna redakcija
CELEX: 32004R0138
Tangible and intangible fixed assets (other than agricultural assets)
Opredmetena in neopredmetena stalna sredstva (razen kmetijskih sredstev).
34 Pravna redakcija
DRUGO
Fixed assets, net
Osnovna sredstva, neto
35 Končna redakcija
CELEX: 32004R0138
changes in classification or structure of fixed assets:
spremembe v razvrstitvi ali strukturi osnovnih sredstev:
36 Končna redakcija
CELEX: 32004R0138
This work is considered to be acquisition of new fixed assets.
To delo se šteje kot pridobitev novih osnovnih sredstev.
37 Končna redakcija
CELEX: 32004R0138
Fixed asset livestock
Investicije v osnovno čredo
38 Pravna redakcija
DRUGO
Fixed assets, gross
Osnovna sredstva, bruto
39 Končna redakcija
CELEX: 32004R0138
Tangible and intangible fixed assets other than agricultural assets (plantations and livestock) comprise the following elements:
Opredmetena in neopredmetena stalna sredstva razen kmetijskih sredstev (nasadi in živina) obsegajo naslednje elemente:
40 Končna redakcija
CELEX: 32004R0138
Acquisitions of fixed assets comprise new or existing fixed assets which have been acquired (purchased, acquired in barter transactions, received as capital transfers in kind or acquired as a financial lease), fixed assets produced and retained for the producer's own use, major improvements to fixed assets and to non-produced tangible assets, natural growth in agricultural assets (livestock and plantations) and costs associated with the transfer of ownership of non-produced assets (cf. ESA 95, 3.103(a)).
Pridobitve osnovnih sredstev zajemajo nova ali obstoječa osnovna sredstva, ki so bila pridobljena (kupljena, pridobljena z barterskimi transakcijami, prejeta kot kapitalski prenosi v naravi ali pridobljena s finančnim lizingom), osnovna sredstva, proizvedena in zadržana za proizvajalčevo lastno uporabo, velike izboljšave osnovnih sredstev in neproizvedenih opredmetenih sredstev, naravno rast v kmetijskih sredstvih (živina in nasadi) ter stroške, povezane s prenosom lastništva neproizvedenih sredstev (prim. ESR 95, 3.103(a)).
41 Končna redakcija
CELEX: 32004R0138
holding gains and losses on fixed assets (to be recorded in the revaluation account, cf. 2.135);
dobičkov in izgub iz lastnine osnovnih sredstev (ki se zajema v račun revalorizacije, prim. 2.135);
42 Končna redakcija
CELEX: 32004R0138
This includes tangible and intangible fixed assets, major improvements to non-produced assets and the costs associated with the transfer of ownership.
To vključuje opredmetena in neopredmetena stalna sredstva, velike izboljšave neproizvedenih sredstev in stroške prenosa lastništva.
43 Končna redakcija
CELEX: 32004R0138
acquisitions less disposals of new or existing tangible fixed assets (dwellings, other buildings and structures, machines and equipment, cultivated assets),
pridobitve minus odtujitve novih ali obstoječih opredmetenih osnovnih sredstev (bivališča, drugi objekti in strukture, stroji in oprema, gojena sredstva),
44 Končna redakcija
CELEX: 32004R0138
Animals which serve as fixed assets include, for example, breeding animals, dairy cattle, sheep reared for their wool and draught animals (animals for slaughter, including poultry, are not fixed assets).
V osnovno čredo je vključena plemenska živina, govedo, namenjeno za proizvodnjo mleka, ovce, rejene za volno in delovna živina (živina za zakol, vključno s perutnino, ni osnovno sredstvo).
45 Končna redakcija
CELEX: 32004R0138
This concerns items which are non-agricultural fixed assets, such as buildings or other structures, machines and equipment, as well as agricultural fixed assets such as plantations and productive animals.
To zadeva postavke, ki so nekmetijska osnovna sredstva, kakor so objekti ali druge strukture, stroji in oprema ter kmetijska osnovna sredstva, kakor so nasadi in produktivna živina.
46 Končna redakcija
CELEX: 32004R0138
Disposals of fixed assets comprise the sale, demolition, scrapping or destruction of fixed assets by their owner, or their surrender in barter or as capital transfers in kind (cf. ESA 95, 3.103(b) and 3.104).
Odtujitve osnovnih sredstev obsegajo prodajo, rušenje, spremembo v odpadni material ali uničenje osnovnih sredstev s strani lastnika, ali njihovo oddajo z barterskimi prenosi ali kapitalskimi transferji v naravi (prim. ESR 95, 3.103(b) in 3.104).
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fixed assets