Iskalni niz je ali predolg ali pa vsebuje preveč besed.
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1–4/4
net tax liability
1 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
tax assets and liabilities at the amount of the tax benefit arising from tax losses or the taxes payable in respect of the net profit or loss, assessed from the perspective of the combined entity or group resulting from the acquisition.
trjatve za davek in obveznosti za davek v znesku davčne koristi, ki izhaja iz davčnih izgub ali obračunanih obveznosti za davke glede na dobiček ali izgubo, ki je ocenjen(a) iz zornega kota sestavljenega podjetja ali skupine, ki nastane s prevzemom.
2 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.
različnimi obdavčljivimi enotami, ki nameravajo bodisi poravnati odmerjene obveznosti za davek in terjatve za davek z razliko bodisi hkrati povrniti terjatve in poravnati obveznosti, v vsakem prihodnjem obdobju, v katerem je pričakovati, da bodo poravnani ali povrnjeni pomembni zneski odloženih obveznosti za davek ali terjatev za davek.
3 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
In consolidated financial statements, a current tax asset of one enterprise in a group is offset against a current tax liability of another enterprise in the group if, and only if, the enterprises concerned have a legally enforceable right to make or receive a single net payment and the enterprises intend to make or receive such a net payment or to recover the asset and settle the liability simultaneously.
V skupinskih računovodskih izkazih se odmerjena terjatev za davek enega podjetja v skupini pobota z odmerjeno obveznostjo za davek drugega podjetja v skupini, če in le če imata obravnavani podjetji zakonsko izterljivo pravico plačati ali prejeti en sam čisti znesek ter če nameravata plačati ali prejeti takšen čisti znesek ali hkrati povrniti terjatev in poravnati obveznost.
4 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
An enterprise will normally have a legally enforceable right to set off a current tax asset against a current tax liability when they relate to income taxes levied by the same taxation authority and the taxation authority permits the enterprise to make or receive a single net payment.
Podjetje ima praviloma zakonsko izterljivo pravico pobotati odmerjeno terjatev za davek z odmerjeno obveznostjo za davek, če se nanašata na davek od dobička, ki pripada isti davčni oblasti, in davčna oblast dovoli podjetju, da plača ali prejme en sam čisti znesek.
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1–4/4
net tax liability