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net gain
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2010-109
i taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;
i) davke od dohodka, dobička, kapitalskih dobičkov ali čistega premoženja, uvedene v imenu političnih enot ali lokalnih oblasti pogodbenice,
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-97
(e) subtracting from the result under (d) the net gains of the United Kingdom resulting from the increase in the percentage of resources referred to in Article 2(1)(a) retained by Member States to cover collection and related costs;
(e) od leta 2001 naprej od rezultata pod točko (d) odšteje neto dobiček Združenega kraljestva iz povečanja deleža sredstev iz člena 2(1)(a), ki ga zadržijo države članice za pokrivanje stroškov zbiranja in drugih podobnih stroškov;
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2010-109
1 This Convention shall apply: to the following taxes: i taxes on income or profits, ii taxes on capital gains which are imposed separately from the tax on income or profits, iii taxes on net wealth, imposed on behalf of a Party; and
Ta konvencija se uporablja za: a) naslednje davke: i) davke od dohodka ali dobička, ii) davke od kapitalskih dobičkov, ki se uvedejo ločeno od davka od dohodkov ali dobička, iii) davke od čistega premoženja, uvedene v imenu pogodbenice, in
4 Končna redakcija
CELEX: 32004R0138
Nominal holding gains (net of losses) correspond to holding gains (net of losses) accumulated during the period considered and resulting from a change in the price of the asset whose economic and physical (quantitative and qualitative) characteristics remain unchanged over the period concerned.
Nominalni dobički (brez izgub) iz lastnine ustrezajo dobičkom iz lastnine (brez izgub), ki so se nabrali v obravnavanem obdobju in so posledica spremembe cene sredstev, katerih ekonomske in fizične (kvantitativne in kvalitativne) značilnosti ostajajo nespremenjene v obravnavanem obdobju.
5 Končna redakcija
CELEX: 32004R0138
In the latter case other changes in volume and holding gains (net of losses) are to be deducted in the calculation of values (cf. 2.179 and following).
V zadnjem primeru je treba pri izračunu vrednosti (prim. 2.179 in naslednje) odšteti druge spremembe obsega in dobička iz lastnine (brez izgub).
6 Končna redakcija
CELEX: 32004R0138
The consumption of fixed capital is only one component of the change in the value of assets (together with GFCF, other changes in volume and nominal holding gains (net of losses);
Potrošnja stalnega kapitala je samo en element spremembe vrednosti sredstev (skupaj z bruto investicijami v proizvodna sredstva, drugimi spremembami v obsegu in nominalnih dobičkih (brez izgub);
7 Končna redakcija
CELEX: 32004R0138
Because of the generally regular changes in the prices of animals, it is possible to evaluate the change in livestock stocks by a simple approximation method which excludes nominal holding gains (net of losses).
Zaradi običajno rednih sprememb v cenah živine je mogoče oceniti spremembo zalog živine s preprosto metodo približka, ki izključuje nominalne dobičke iz lastnine (brez izgub).
8 Končna redakcija
CELEX: 32004R0138
holding gains (net of losses), which measure the changes in value due to changes in price during the accounting period and which are recorded in the revaluation account of the ESA 95 accumulation accounts (cf. the definition in 2.135).
dobički iz lastnine (brez izgub), ki merijo spremembe vrednosti zaradi sprememb cen v obračunskem obdobju, in ki se zajemajo v računu revalorizacije računov akumulacije ESR 95 (prim. definicija v točki 2.135).
9 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
+ Nominal holding gains (net of losses)
+ nominalni dobički (brez izgub) iz lastnine
10 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
+ nominal holding gains (net of losses)
+ nominalni dobički (brez izgub) iz lastnine
11 Pravna redakcija
DRUGO
Changes in net worth due to real holding gains losses
Spremembe neto vrednosti zaradi realnih dobičkov/izgub iz lastnine
12 Pravna redakcija
delo in sociala
CELEX: 31996R2223
Changes in net worth due to real holding gains/losses
Spremembe neto vrednosti zaradi realnih dobičkov/izgub iz lastnine
13 Pravna redakcija
delo in sociala
CELEX: 31996R2223
Changes in net worth due to real holding gains/losses 4
Spremembe neto vrednosti zaradi realnih dobičkov/izgub iz lastnine
14 Pravna redakcija
DRUGO
Changes in net worth due to nominal holding gains losses
Spremembe neto vrednosti zaradi nominalnih dobičkov/izgub iz lastnine
15 Pravna redakcija
delo in sociala
CELEX: 31996R2223
Changes in net worth due to nominal holding gains/losses
Spremembe neto vrednosti zaradi nominalnih dobičkov/izgub iz lastnine
16 Pravna redakcija
delo in sociala
CELEX: 31996R2223
Changes in net worth due to neutral holding gains/losses
Spremembe neto vrednosti zaradi nevtralnih dobičkov/izgub iz lastnine
17 Pravna redakcija
delo in sociala
CELEX: 31996R2223
Changes in net worth due to neutral holding gains losses
Spremembe neto vrednosti zaradi nevtralnih dobičkov/izgub iz lastnine
18 Pravna redakcija
DRUGO
Changes in net worth due to neutral holding gains/losses 8
Spremembe neto vrednosti zaradi nevtralnih dobičkov/izgub iz lastnine
19 Pravna redakcija
DRUGO
This change, called 'change in net worth due to nominal holding gains and losses', is the balancing item in the account.
Ta sprememba, imenovana "sprememba neto vrednosti zaradi nominalnih dobičkov in izgub iz lastnine", je izravnalna postavka računa.
20 Pravna redakcija
DRUGO
As for the institutional sectors, the changes in net worth due to other changes in volume of assets and due to nominal holding gains and losses are determined successively, holding gains and losses themselves being broken down into neutral and real holding gains and losses.
Enako kot za institucionalne sektorje so spremembe neto vrednosti zaradi drugih sprememb obsega sredstev ter zaradi nominalnih dobičkov in izgub iz lastnine določene zaporedoma, pri čemer so dobički in izgube iz lastnine razdeljeni na nevtralne ter realne.
21 Pravna redakcija
DRUGO
If the nominal holding gains net of the nominal holding losses on a given asset exceed the neutral holding gains net of the neutral holding losses, there is a real holding gain on the asset for the unit holding it.
Če so nominalni dobički iz lastnine, zmanjšani za nominalne izgube iz lastnine, za posamezno sredstvo višji od nevtralnih dobičkov iz lastnine, zmanjšanih za nevtralne izgube iz lastnine, ima enota, ki ima sredstvo v posesti, na tem sredstvu realni dobiček iz lastnine.
22 Pravna redakcija
izobraževanje
CELEX: 32002D0011(01)
The calculation of the related foreign exchange gains and losses can be performed either on a net average cost method or on an average cost method.
Izračun s tem povezanih pozitivnih in negativnih tečajnih razlik se izvede bodisi z metodo neto povprečne nabavne vrednosti bodisi z metodo povprečne nabavne vrednosti.
23 Pravna redakcija
izobraževanje
CELEX: 32002D0011(01)
A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account;
se evidentira v breme izkaza uspeha, kadar preseže predhodne prihodke vrednotenja, evidentirane na računu vrednotenja;
24 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
In the latter case other changes in volume and holding gains (net of losses) are to be deducted in the calculation of values (cf. 2.179 and following).
V zadnjem primeru je treba pri izračunu vrednosti (prim. 2.179 in naslednje) odšteti druge spremembe obsega in dobička iz lastnine (brez izgub).
25 Pravna redakcija
promet
CELEX: 32000R2852
It argued further that this should be reconsidered because part of the foreign currency translation gain was realised and furthermore, that a turnover basis was the most appropriate basis for the allocation of the net foreign exchange gain to different markets.
Trdil je, da bi se to moralo ponovno proučiti, saj se je del deviznih dobičkov iz pretvorbe realiziral; pri tem naj bi bilo najprimerneje, da se čisti devizni dobički različnim trgom pripišejo na podlagi prihodkov od dobička.
26 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
The consumption of fixed capital is only one component of the change in the value of assets (together with GFCF, other changes in volume and nominal holding gains (net of losses); cf. 2.134).
Potrošnja stalnega kapitala je samo en element spremembe vrednosti sredstev (skupaj z bruto investicijami v proizvodna sredstva, drugimi spremembami v obsegu in nominalnih dobičkih (brez izgub); prim. 2.134).
27 Pravna redakcija
promet
CELEX: 32002R0769
The return on investment, expressed as the relation between the net profits of the Community industry and the net book value of its investments, followed very closely the profitability trend since it turned out to be positive as from 1999 and gained 23 percentage points between 1996 and the IP.
Donosnost naložb, izražena kot razmerje med čistim dobičkom industrije Skupnosti in neto knjižno vrednostjo njenih naložb, se je gibala zelo podobno kot donosnost, saj je preiskava pokazala, da je bila od leta 1999 pozitivna in se je med letom 1996 in obdobjem preiskave povečala za 23 odstotnih točk.
28 Pravna redakcija
DRUGO
The changes in balance sheet account records changes in the value of assets and liabilities in the course of the accounting period and aggregates the amounts recorded in the various accumulation accounts, i. e. change in net worth due to saving and capital transfers, change in net worth due to other volume changes in assets and change in net worth due to nominal holding gains and losses.
Račun sprememb bilance stanja prikazuje spremembe vrednosti sredstev in obveznosti v obračunskem obdobju ter agregira zneske, prikazane v posameznih računih akumulacije, tj. spremembe neto vrednosti zaradi varčevanja in kapitalskih transferjev, spremembe neto vrednosti zaradi drugih sprememb obsega sredstev in spremembe neto vrednosti zaradi nominalnih dobičkov in izgub iz lastnine.
29 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Because of the generally regular changes in the prices of animals, it is possible to evaluate the change in livestock stocks by a simple approximation method which excludes nominal holding gains (net of losses).
Zaradi običajno rednih sprememb v cenah živine je mogoče oceniti spremembo zalog živine s preprosto metodo približka, ki izključuje nominalne dobičke iz lastnine (brez izgub).
30 Pravna redakcija
izobraževanje
CELEX: 32002D0011(01)
In the case of net sales, the calculation of the realised gain or loss shall be based on the average cost of the respective currency or gold holding for the preceding day so that the average cost remains unchanged.
V primeru neto prodaj izračun realiziranega prihodka ali odhodka temelji na povprečni nabavni vrednosti stanja posamezne valute ali zlata v predhodnem dnevu, tako da ostane povprečna nabavna vrednost nespremenjena.
31 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
- holding gains (net of losses), which measure the changes in value due to changes in price during the accounting period and which are recorded in the revaluation account of the ESA 95 accumulation accounts (cf. the definition in 2.135).
- dobički iz lastnine (brez izgub), ki merijo spremembe vrednosti zaradi sprememb cen v obračunskem obdobju, in ki se zajemajo v računu revalorizacije računov akumulacije ESR 95 (prim. definicija v točki 2.135).
32 Pravna redakcija
DRUGO
from the year 2001 onwards, subtracting from the result under (d) the net gains of the United Kingdom resulting from the increase in the percentage of resources referred to in Article 2(l)(a) and (b) retained by Member States to cover collection and related costs;
da se od leta 2001 dalje od rezultata pod točko (d) neto dobiček Združenega kraljestva odšteje iz povečanja deleža sredstev iz člena 2(1)(a) in (b), ki ga zadržijo države članice za pokrivanje stroškov zbiranja in drugih podobnih stroškov;
33 Pravna redakcija
izobraževanje
CELEX: 32002D0011(01)
Foreign exchange forward transactions, the forward legs of foreign exchange swaps and other currency instruments involving an exchange of one currency for another at a future date shall be included in the net foreign currency positions for calculating foreign exchange gains and losses.
Terminske transakcije v tuji valuti, terminski deli valutnih zamenjav in drugi instrumenti, ki vključujejo prihodnjo zamenjavo ene valute za drugo, se vključijo v neto valutne pozicije za izračun pozitivnih in negativnih tečajnih razlik.
34 Pravna redakcija
promet
CELEX: 32000R2852
One exporting producer argued that the Commission incorrectly rejected the net foreign exchange gain included in the selling, general and administrative expenses, used in determining the full cost of production, for use in establishing constructed normal value and in the ordinary course of trade test.
En proizvajalec izvoznik je ugovarjal, da je Komisija nepravilno izključila čiste devizne dobičke iz prodajnih, splošnih in administrativnih stroškov, ki jih je uporabila pri določitvi proizvodnih stroškov za ugotavljanje konstruirane normalne vrednosti in pri preverjanju vprašanja, ali so bili posli opravljeni v rednem trgovanju.
35 Pravna redakcija
regionalni razvoj
DRUGO
(c) in the case of a married staff member who has no dependants but whose spouse is gainfully employed, the allowance payable shall be the difference between the net basic salary for grade B3 step 1 plus the allowance to which the staff member would be entitled in theory, and the earned income of the spouse.
(c) v primeru uslužbenca, ki je poročen in nima na skrbi nepreskrbljenih oseb, toda čigar soprog(a) je zaposlen, znaša razlika med neto osnovno plačo razreda B3, stopnja 1, povečano za dodatek, do katerega bi uslužbenec teoretično bil upravičen, in izplačanim dohodkom soproga(e).
36 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Net cumulative unrecognised actuarial gains
Čisti nabrani nepripoznani aktuarski dobički
37 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
net gains or losses from fair value adjustments;
čiste dobičke ali čiste izgube iz preračunov poštene vrednosti;
38 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
The unrecognised actuarial gains of 17 are the net cumulative actuarial gains on the obligation and on the reimbursement rights.
Nepripoznani aktuarski dobički 17 so čisti nabrani aktuarski dobički od obvez in od pravic do povračil.
39 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
the net actuarial gains or losses not recognised in the balance sheet (see paragraph 92);
čiste aktuarske dobičke ali izgube, ki niso pripoznani v bilanci stanja (glej odstavek 92);
40 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Therefore, the cumulative net unrecognised actuarial gains are 1525 (760 plus 825 less 60).
Zato so nabrani pobotani nepripoznani aktuarski dobički 1525 (760 plus 825 minus 60).
41 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Net cumulative unrecognised actuarial gains since the date of adopting the Standard are 120.
Čisti nabrani nepripoznani aktuarski dobički po datumu sprejetja standarda so 120.
42 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
The gain or loss on the net monetary position is accounted for in accordance with paragraphs 27 and 28.
Dobiček ali izguba iz čistega denarnega položaja se izračuna v skladu z odstavkoma 27 in 28.
43 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
recognise a specified portion of the net cumulative actuarial gains and losses that exceed the greater of:
pripozna tisti del čistih nabranih aktuarskih dobičkov in izgub, ki presega večjo vrednost izmed naslednjih dveh:
44 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
In addition, gains and losses arising from a group of similar transactions are reported on a net basis, for example foreign exchange gains and losses or gains and losses arising on financial instruments held for trading purposes.
Poleg tega se dobički in izgube, ki izhajajo iz skupine podobnih poslov, prikažejo v čistem znesku, na primer devizni dobički in izgube ali dobički in izgube iztržljivih finančnih inštrumentov.
45 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
At 1 January 20X1, the fair value of plan assets was 10000 and net cumulative unrecognised actuarial gains were 760.
Na dan 1. januarja 20X1 je znašala poštena vrednost sredstev programa 10000, čisti nabrani nepripoznani aktuarski dobički pa 760.
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net gain