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leased asset
1 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.
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
the costs relating to the private lives of other persons, including the costs of assets owned or leased by the taxable person relating to the private lives of the said persons;
stroški, ki se nanašajo na privatno življenje drugih oseb, vključno s stroški sredstev v lasti ali najemu zavezanca, ki se nanašajo na privatno življenje teh oseb;
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
The costs of the assets owned or leased by the taxable person relating to the private life and incurred during the use of such assets for private purposes, shall not be recognised in proportion to the extent of such purposes.
Stroški sredstev v lasti ali najemu zavezanca, ki se nanašajo na privatno življenje, nastali v času uporabe teh sredstev za privatno rabo, se ne priznajo sorazmerno takšni rabi.
4 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.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
the costs relating to the private lives of the owners and affiliated persons, including the costs of assets owned or leased by the taxable person relating to the private lives of the said persons;
stroški, ki se nanašajo na privatno življenje lastnikov in povezanih oseb, vključno s stroški sredstev v lasti ali najemu zavezanca, ki se nanašajo na privatno življenje teh oseb;
6 Končna redakcija
CELEX: 32004R0448
The maximum amount eligible for Community co-financing shall not exceed the market value of the asset leased.
Največji znesek, ki je upravičen do sofinanciranja Skupnosti, ne presega tržne vrednosti sredstva v lizingu.
7 Končna redakcija
CELEX: 32004R0001
the purchase or lease-purchase of new machinery and equipment, including computer software up to the market value of the asset;
nakup ali zakup novih strojev in opreme, vključno z računalniškimi programi do tržne vrednosti blaga;
8 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)).
9 Končna redakcija
CELEX: 32004R0448
The lessor is the direct recipient of the Community co-financing, which is used for the reduction of the lease rental payments made by the lessee in respect of assets covered by the leasing contract.
Lizingodajalec je neposredni prejemnik sofinanciranja Skupnosti, uporabljenega za zmanjšanje obrokov lizinga, ki jih plača lizingojemalec za sredstva, zajeta v pogodbi o lizingu.
10 Končna redakcija
CELEX: 51991XC0906(02)
In individual cases, the Commission will assess whether the service provided on the leased circuit is reserved or not, on the basis of the Community regulatory acts interpreted in the technical and economic context of each case.
Komisija v posameznih primerih oceni, ali je storitev, izvajana na zakupljenem vodu, rezervirana ali ne, na podlagi predpisov Skupnosti, ki se razlagajo v skladu s tehničnimi in gospodarskimi okoliščinami posameznih primerov.
11 Končna redakcija
CELEX: 32004R0448
In the case of leasing contracts which include an option to purchase or which provide for a minimum leasing period equal to the useful life of the asset to which the contract relates, the maximum amount eligible for Community co-financing shall not exceed the market value of the asset leased.
Pri pogodbah o lizingu, ki vključujejo možnost nakupa ali predvidevajo minimalno dobo lizinga, enako življenjski dobi sredstva, ki je predmet pogodbe, največji znesek, ki je upravičen do sofinanciranja Skupnosti, ne presega tržne vrednosti sredstva v lizingu.
12 Pravna redakcija
DRUGO
The classification of leases as fixed assets within the meaning of this Regulation shall be based on the extent to which the risks and rewards incident to ownership of the leased asset lie with the lessor or the lessee and shall depend on the substance of the transaction rather than the form of the contract.
Razvrstitev najema med stalna sredstva v smislu te uredbe je odvisna od obsega, do katerega ostanejo tveganja in koristi v zvezi z lastništvom najetega sredstva na najemodajalca ali se prenesejo na najemojemalca, in je bolj odvisna od vsebine transakcije kakor od oblike pogodbe.
13 Pravna redakcija
DRUGO
new or existing fixed assets acquired by the user under a financial lease;
nova ali obstoječa osnovna sredstva, ki jih uporabnik pridobi s finančnim leasingom;
14 Pravna redakcija
finance
CELEX: 31998Y0302(04)
A financial lease therefore functions as a loan by the lessor to enable the lessee to purchase a given asset.
Finančni lizing torej deluje kot posojilo lizingodajalca, ki lizingojemalcu omogoča nakup določenega premoženja.
15 Pravna redakcija
okolje
CELEX: 32001D0275
The maximum amount eligible for Community co-financing shall not exceed the market value of the asset leased.
Največji znesek, ki pride v poštev za sofinanciranje Skupnosti, ne presega tržne vrednosti zakupljenega sredstva.
16 Pravna redakcija
DRUGO
The obligation to buy back the assets at the end of the lease is a contingent liability which is not recorded in debt.
Obveznost odkupa sredstva po izteku obdobja leasinga je pogojna obveznost, ki se ne vračuna v dolg.
17 Pravna redakcija
DRUGO
A lease shall be classified as a finance lease or similar entitlement within the meaning of this Regulation if it transfers substantially the risks and rewards incident to ownership of the asset to the lessee.
Najem se razvrsti pod finančni najem ali podobne pravice v smislu te uredbe, če se večji del tveganj in koristi v zvezi z lastništvom sredstva prenese na najemojemalca.
18 Pravna redakcija
DRUGO
For example, this means that if an institutional unit sells real estate or other fixed asset and rents it back with the intention of acquiring it at the end of the lease (this operation therefore having many characteristics of a financial lease), the transactions must be treated as an operating lease.
To na primer pomeni, da če institucionalna enota proda nepremičnino ali drugo osnovno sredstvo in jo hkrati najame z namenom, da jo ob koncu obdobja leasinga ponovno pridobi (ta operacija ima zato veliko značilnosti finančnega leasinga), je tako transakcijo treba obravnavati kot operativni leasing.
19 Pravna redakcija
DRUGO
Assets acquired under a financial lease are recorded as if the user becomes the owner when he takes possession of the goods.
Sredstva, pridobljena s finančnim leasingom, se zajamejo, kakor da uporabnik postane lastnik, ko blago prevzame v posest.
20 Pravna redakcija
DRUGO
investment must be measured in order to estimate the overall value of assets, including the capital value of the leased equipment.
naložbo je treba izmeriti tako, da se oceni skupna vrednost sredstev, vključno s kapitalsko vrednostjo zakupljene opreme.
21 Pravna redakcija
DRUGO
Assets covered by finance leases shall be valued at the date of entry into force of the lease at the lower of the following two values:
Sredstva na podlagi finančnega najema se vrednotijo na datum začetka veljavnosti najema po nižji od naslednjih dveh vrednosti:
22 Pravna redakcija
DRUGO
Assets covered by a finance lease which does not transfer substantially the risks and rewards incident to their ownership to the lessee and assets covered by a lease of over five years shall be entered in the annex to the financial statements in the chapter for off-balance sheet commitments.
Sredstva na podlagi finančnega najema, pri katerih se večina tveganj in koristi v zvezi z lastništvom ne prenese na najemojemalca, in sredstva na podlagi najema, ki traja več kakor pet let, se navedejo v Prilogi k računovodskim izkazom v poglavju zunajbilančne obveznosti.
23 Pravna redakcija
okolje
CELEX: 32001D0275
The lessor is the direct recipient of the Community co-financing, which is used for the reduction of the lease rental payments made by the lessee in respect of assets covered by the leasing contract.
Najemodajalec je neposredni prejemnik sofinanciranja Skupnosti, uporabljenega za zmanjšanje zakupnih najemnih plačil najemnika za sredstva, zajeta v zakupni pogodbi.
24 Pravna redakcija
DRUGO
In undertaking the market analysis, national regulatory authorities should make separate assessments for each market of leased lines in the minimum set, taking into account their geographic dimension.
Pri izvajanju tržne analize naj nacionalni regulativni organi za vsak trg zakupljenih vodov posebej ocenijo minimalni nabor, pri čemer naj upoštevajo svojo geografsko dimenzijo.
25 Pravna redakcija
CELEX: 32003R1145
Leasing rentals paid by a lessee under a sale and lease-back scheme may be eligible expenditure under the rules set out in point 3. The acquisition costs of the asset are not eligible for Community co-financing.
Zakupne najemnine, ki jih plača najemnik na podlagi sheme prodaje in ponovnega zakupa, so lahko izdatki, upravičeni do povračila na podlagi pravil, navedenih v točki 3. Stroški pridobitve sredstva niso upravičeni do sofinanciranja Skupnosti.
26 Pravna redakcija
okolje
CELEX: 32001D0275
In the case of leasing contracts which include an option to purchase or which provide for a minimum leasing period equal to the useful life of the asset to which the contract relates, the maximum amount eligible for Community co-financing shall not exceed the market value of the asset leased.
V primeru zakupnih pogodb, ki vključujejo možnost odkupa ali predvidevajo minimalno zakupno dobo, enako življenjski dobi sredstva, na katero se nanaša pogodba, največji znesek, ki pride v poštev za sofinanciranje Skupnosti, ne presega tržne vrednosti zakupljenega sredstva.
27 Pravna redakcija
DRUGO
The value of assets covered by finance leases, calculated in accordance with the rules laid down in Article 21, shall be shown in the accounts on the assets side under the heading "fixed assets" and on the liabilities side under the heading "capital" for the paid amount and under the heading "amounts payable after one year" and "amounts payable within one year" for the amount still to be paid.
Vrednost sredstev na podlagi finančnega najema, izračunana v skladu s pravili iz člena 21, se izkazuje na strani sredstev pod postavko "osnovna sredstva", na strani obveznosti pa pod postavko "kapital" za plačani znesek ter pod postavki "dolgoročne obveznosti" in "kratkoročne obveznosti" za znesek, ki še ni bil plačan.
28 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
When a web site is leased under a finance lease, the lessee applies this interpretation after initial recognition of the leased asset.
Kadar se spletna stran da v finančni najem, najemnik uporablja to pojasnilo po začetnem pripoznanju v najem danega sredstva.
29 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
at the inception of the lease the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset;
na začetku najema je sedanja vrednost najmanjše vsote najemnin enaka vsaj skoraj celotni pošteni vrednosti najetega sredstva;
30 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
The classification of leases adopted in this Standard is based on the extent to which risks and rewards incident to ownership of a leased asset lie with the lessor or the lessee.
Razvrstitev najemov, uporabljena v tem standardu, je zasnovana na obsegu, v katerem tveganja in koristi, povezani z lastništvom v najem danega sredstva, bremenijo najemodajalca ali najemnika.
31 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
IAS 17 provides guidance by requiring costs that are directly attributable to activities performed by a lessee for securing a finance lease, to be included in the amount of the leased asset.
MRS 17 daje napotek z zahtevo, da se stroški, ki jih je mogoče pripisati neposredno najemnikovemu delovanju za zavarovanje financiranja najema, vštejejo v znesek najetega sredstva.
32 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
The interest rate implicit in the lease is the discount rate that, at the inception of the lease, causes the aggregate present value of (a) the minimum lease payments and (b) the unguaranteed residual value to be equal to the fair value of the leased asset.
Obrestna mera, sprejeta pri najemu, je diskontna mera, ki na začetku najema povzroči, da je sedanja vrednost seštevka (a) najmanjše vsote najemnin in (b) nezajamčene preostale vrednosti enaka pošteni vrednosti v najem danega sredstva.
33 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Unguaranteed residual value is that portion of the residual value of the leased asset, the realisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor.
Nezajamčena preostala vrednost je tisti del preostale vrednosti v najem danega sredstva, katerega uveljavitev najemodajalcu ni zagotovljena ali jo jamči zgolj stranka, ki je povezana z najemodajalcem.
34 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Leases of land and buildings are classified as operating or finance leases in the same way as leases of other assets.
Najemi zemljišč in zgradb se uvrščajo med poslovne ali finančne najeme na enak način kot najemi drugih sredstev.
35 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
While the legal form of a lease agreement is that the lessee may acquire no legal title to the leased asset, in the case of finance leases the substance and financial reality are that the lessee acquires the economic benefits of the use of the leased asset for the major part of its economic life in return for entering into an obligation to pay for that right an amount approximating to the fair value of the asset and the related finance charge.
Medtem ko pravna oblika najemne pogodbe lahko najemniku odreka možnost pridobitve lastništva nad najetim sredstvom, pa sta pri finančnih najemih bistvo in finančna stvarnost taka, da najemnik pridobi gospodarske koristi od uporabe najetega sredstva v večini njegove dobe gospodarne uporabe, v zameno pa prevzame obveznost, da bo za to pravico plačal znesek, ki je blizu pošteni vrednosti sredstva, in z njim povezane finančne stroške.
36 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
For example, an enterprise may lease assets to an investor and lease the same assets back, or alternatively, legally sell assets and lease the same assets back.
Na primer podjetje lahko odda sredstva v najem naložbeniku in nato ista sredstva vzame nazaj v najem, ali zakonito proda sredstva in nato ista sredstva vzame nazaj v najem.
37 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
the lease transfers ownership of the asset to the lessee by the end of the lease term;
z najemom se na koncu trajanja najema prenese lastništvo sredstva na najemnika;
38 Prevajalska redakcija
izobraževanje
CELEX: 32003R0016
PURCHASE, LEASE OF EQUIPMENT AND INTANGIBLE ASSETS
NAKUP IN NAJEM OPREME IN NEOPREDMETENIH SREDSTEV
39 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Lease income from operating leases should be recognised in income on a straight line basis over the lease term, unless another systematic basis is more representative of the time pattern in which use benefit derived from the leased asset is diminished(15).
Prihodki od najemnin pri poslovnih najemih se pripoznavajo med prihodki enakomerno med trajanjem najema, razen če kaka druga dosledna podlaga bolj ustreza časovni razporeditvi zmanjševanja koristi, ki izhajajo iz sredstva, danega v najem [15].
40 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
The depreciable amount of a leased asset is allocated to each accounting period during the period of expected use on a systematic basis consistent with the depreciation policy the lessee adopts for depreciable assets that are owned.
Amortizirljivi del vrednosti najetega sredstva se dosledno razporedi med vsa obračunska obdobja v pričakovanem času njegove uporabe, v skladu z najemnikovimi usmeritvami za amortiziranje amortizirljivih sredstev v njegovi lasti.
41 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
To determine whether a leased asset has become impaired, that is when the expected future economic benefits from that asset are lower than its carrying amount, an enterprise applies the International Accounting Standard dealing with impairment of assets that sets out the requirements for how an enterprise should perform the review of the carrying amount of its assets, how it should determine the recoverable amount of an asset and when it should recognise, or reverse, an impairment loss.
Da bi podjetje ugotovilo, ali je v najem dano sredstvo oslabljeno, to je, ali so pričakovane prihodnje gospodarske koristi iz takega sredstva manjše kot njihova knjigovodska vrednost, uporabi mednarodni računovodski standard, ki obravnava oslabitev sredstev in določa, kako podjetje pregleda knjigovodsko vrednost svojih sredstev, kako določi nadomestljivo vrednost sredstva in kdaj pripozna ali odpravi izgubo zaradi oslabitve.
42 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
To determine whether a leased asset has become impaired, that is when the expected future economic benefits from that asset are lower than its carrying amount, an enterprise applies the International Accounting Standard dealing with impairment of assets, that sets out the requirements for how an enterprise should perform the review of the carrying amount of its assets, how it should determine the recoverable amount of an asset and when it should recognise, or reverse, an impairment loss.
Da bi podjetje ugotovilo, ali je najeto sredstvo oslabljeno, to je, ali so pričakovane prihodnje gospodarske koristi iz takega sredstva manjše kot njegova knjigovodska vrednost, uporabi mednarodni računovodski standard, ki obravnava oslabitev sredstev in določa, kako podjetje pregleda knjigovodske vrednosti svojih sredstev, kako določi nadomestljive vrednosti sredstev in kdaj pripozna ali odpravi izgubo zaradi oslabitve.
43 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
A finance lease is a lease that transfers substantially all the risks and rewards incident to ownership of an asset.
Finančni najem je najem, pri katerem se prenesejo vse pomembne oblike tveganja in koristi, povezanih z lastništvom sredstva.
44 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Lease income (excluding receipts for services provided such as insurance and maintenance) is recognised in income on a straight line basis over the lease term even if the receipts are not on such a basis, unless another systematic basis is more representative of the time pattern in which use benefit derived from the leased asset is diminished.
Prihodki od najemnin (razen plačil, prejetih za opravljene storitve, kot sta zavarovanje in vzdrževanje) se pripoznavajo kot prihodki enakomerno med trajanjem najema, celo če se plačila ne prejemajo na tej podlagi, razen če kaka druga dosledna podlaga bolj ustreza časovni razporeditvi zmanjševanja koristi, ki izhajajo iz sredstva, danega v najem.
45 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
In stipulating that the classification of leases should be based on the extent to which risks and rewards incident to ownership of a leased asset lie with the lessor or lessee, justified by the application of the principle of substance over form, the original IAS 17 provided examples of situations as indicators that a lease is a finance lease.
Določbo, da mora razvrščanje najemov temeljiti na obsegu tveganj in koristi, povezanih z lastništvom sredstva, ki je predmet najema, pri najemodajalcu ali najemniku, kar je utemeljeno z uporabo načela vsebine pred obliko, je izvirni MRS 17 podprl z zgledi okoliščin, ki nakazujejo, da je najem finančni najem.
46 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
It is not appropriate for the liabilities for leased assets to be presented in the financial statements as a deduction from the leased assets.
Obveznosti za najeta sredstva ni ustrezno prikazati v računovodskih izkazih kot odbitno postavko od vrednosti najetih sredstev.
47 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
lessees of biological assets held under finance leases (see IAS 41, agriculture);
najemnikih bioloških sredstev v finančnem najemu (glej MRS 41 - Kmetijstvo);
48 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
At the inception of the lease, the asset and the liability for the future lease payments are recognised in the balance sheet at the same amounts.
Na začetku najema se sredstvo in obveznost za plačevanje prihodnjih najemnin pripoznata v bilanci stanja v enakih zneskih.
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leased asset