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devizni račun
1 Objavljeno
okolje
Ur. l. RS, št. MP 2002-71
(ii) devizni računi v tujih komercialnih bankah, na dan 31. marca 2001 ocenjeni na vrednost 307,61 milijona USD;
(ii) foreign exchange accounts held at foreign commercial banks and valued on 31 March 2001 at $307.61 million;
2 Objavljeno
finance
Ur. l. RS, št. MP 37-2009
Finančni prispevki na račune iz člena 18 so plačljivi v prosto zamenljivih valutah in so izvzeti iz omejitev deviznega poslovanja.
Financial contributions to accounts established under Article 18 shall be payable in freely convertible currencies and shall be exempt from foreign-exchange restrictions.
3 Objavljeno
okolje
Ur. l. RS, št. MP 2002-71
(iii) devizni računi v bankah SFRJ z mešanim kapitalom v tujini in na dan 31. marca 2001 ocenjeni na vrednost 645,55 milijona USD ter
(iii) foreign exchange accounts held at SFRY joint venture banks abroad and valued on 31 March 2001 at $ 645.55 million; and
4 Objavljeno
promet
Ur. l. RS, št. MP 2005-105
Inštitut lahko prejema in ima vse vrste finančnih sredstev, valut, gotovine ali vrednostnih papirjev; ob upoštevanju notranjepravnih določb o devizni kontroli lahko pri opravljanju svoje uradne dejavnosti z njimi svobodno razpolaga in ima račune v kateri koli valuti v obsegu, v katerem je to potrebno za izpolnjevanje njegovih obveznosti.
The Institute may receive and hold any kind of funds, currency, cash or securities; subject to national provisions on exchange control, it may dispose of them freely in the exercise of its official activities and hold accounts in any currency to the extent required to meet its obligations.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2003-57
(c) so bila pridobljena vsa morebitna potrebna devizna soglasja, ki posojilojemalki dovoljujejo, da prejme izplačila po tej pogodbi za odplačilo posojila in za plačilo obresti in vseh drugih zneskov, dolgovanih po tej pogodbi; takšna soglasja morajo obsegati odprtje in vzdrževanje računa, na katerega bo po navodilih posojilojemalke banka izplačala kredit;
(c) all necessary exchange control consents, if any, shall have been obtained to permit the Borrower to receive disbursements hereunder, to repay the loan and to pay interest and all other amounts due hereunder; such consents must extend to the opening and maintenance of the account to which the Borrower directs the Bank to disburse the Credit;
6 Pravna redakcija
gospodarstvo
CELEX: 22003A1231(02)
Ti zneski se izplačajo na podlagi letnega programa njihove uporabe na devizni račun št...., odprt na ime Ministrstva za načrtovanje in finance pri Banki Mozambika, enakovredna menjalna vrednost pa se prenese na bančni račun št...., odprt na ime sklada Fundo de Fomento Pesqueiro.
These amounts shall be paid, on the basis of the annual programme for their use, into foreign currency account No..., which shall be held in the name of the Ministry of Planning and Finance with the Bank of Mozambique, the equivalent exchange value being transferred to bank account No..., held in the name of the Fundo de Fomento Pesqueiro.
7 Pravna redakcija
DRUGO
analizo razlik med podatki nacionalnih računov in podatki v poslovnih izkazih ter njihov vpliv na trg vrednostnih papirjev in devizni trg;
the analysis of the differences between national accounts and business accounts figures and their influence on stock and exchange markets;
8 Pravna redakcija
promet
CELEX: 32002R0215
Ker med izdajo računa in datumom uvoza v Skupnost preteče približno en mesec, bi se moral po njunem mnenju za pretvorbo valute uporabiti devizni tečaj meseca ki sledi mesecu izdaje računa.
They claimed that, since there is about a one-month time lag between the date of invoice and the date of imports into the Community, the currency conversion should be done on the basis of the exchange rate of the month following that of invoice.
9 Pravna redakcija
DRUGO
Letni računovodski izkazi se lahko objavijo v valuti, v kateri so sestavljeni, in v ekujih, preračunanih po deviznem tečaju, ki velja na dan bilance stanja.
Annual accounts may be published in the currency in which they were drawn up and in ecus, translated at the exchange rate prevailing on the balance sheet date.
10 Pravna redakcija
DRUGO
Konsolidirani računovodski izkazi se lahko objavijo v valuti, v kateri so sestavljeni, in v ekujih, po deviznem tečaju, ki velja na dan konsolidirane bilance stanja.
Consolidated accounts may be published in the currency in which they were drawn up and in ecus, translated at the exchange rate prevailing on the consolidated balance sheet date.
11 Pravna redakcija
finance
CELEX: 31998Y0302(04)
- trgovanje za svoj račun ali za račun uporabnikov instrumentov denarnega trga, deviznega poslovanja, finančnih terminskih poslov in opcij, menjalniih in obrestnih instrumentov ter prenosljivih vrednostnih papirjev,
- trading on own account or on account of customers in money market instruments, foreign exchange, financial futures and options, exchange and interest rate instruments, and transferable securities,
12 Pravna redakcija
promet
CELEX: 21996A1213(01)
Plačila na upravni račun in račun intervencijskih zalog se izvedejo v prosto zamenljivih valutah ali valutah, ki se lahko na glavnih deviznih trgih zamenjajo v prosto zamenljive valute, in so izvzete iz zunanjetrgovinskih omejitev.
Payments to the Administrative and Buffer Stock Accounts shall be made in freely usable currencies or currencies which are convertible in the major foreign exchange markets into freely usable currencies, and shall be exempt from foreign exchange restrictions.
13 Pravna redakcija
DRUGO
gotovina v konvertibilni valuti, potovalni čeki, čeki, izdani na podlagi deviznega računa, kreditne kartice oziroma kakršen koli drug način, ki dokazuje, da prosilec razpolaga z deviznimi sredstvi.
liquid cash in convertible currency, travellers cheques, cheque books for a foreign currency account, credit cards or any other means that guarantees funds in hard currency.
14 Pravna redakcija
promet
CELEX: 32002R0215
V skladu z osnovno uredbo se v okviru izračuna stopnje dampinga za pretvorbo valut uporabi devizni tečaj na datum prodaje, pri čemer datum prodaje pomeni datum računa, razen če je kateri drugi datum bolj primeren za določitev bistvenih prodajnih pogojev.
As prescribed by the basic Regulation in the context of the conversion of currencies for the calculation of the dumping margin, the exchange rate of the date of sales should be used, the date of sale being the invoice date, unless another date more appropriately establishes the material terms of the sale.
15 Pravna redakcija
delo in sociala
DRUGO
Trgovanje na podlagi notranjih informacij je opredeljeno kot dejavnost katere koli osebe, ki ima zaradi svoje zaposlitve, stroke ali dolžnosti dostop do nekaterih posebnih informacij, ki bi lahko bile pomembne za posle denarne politike, devizne posle z deviznimi rezervami ECB in upravljanje deviznih rezerv ECB, preden postanejo javne, pri čemer s popolnim poznavanjem dejstev izkoristi takšno informacijo s pridobivanjem ali razpolaganjem za svoj lasten račun ali za račun tretje osebe, bodisi neposredno bodisi posredno, s premoženjem (vključno s prenosljivimi vrednostnimi papirji) ali pravicami (vključno s pravicami na podlagi pogodb na izvedene finančne instrumente), s katerimi so te informacije tesno povezane.
Insider trading is defined as the activity of any person who, by virtue of his or her employment, profession or duties, has access to certain information of a precise nature that could be relevant to monetary policy operations, foreign exchange operations with the ECB's foreign reserves and the management of the ECB's foreign reserve assets before it becomes public and takes advantage of that information with full knowledge of the facts by acquiring or disposing of, either for his or her own account or for the account of a third party, either directly or indirectly, assets (including transferable securities) or rights (including rights under derivatives contracts) to which that information is closely related.
16 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
čiste devizne razlike, ki izhajajo iz prevedbe računovodskih izkazov enote v tujini;
net exchange differences arising on the translation of the financial statements of a foreign entity;
17 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
tečajne razlike, ki nastanejo pri prevedbi računovodskih izkazov enote v tujini (glej MRS 21 - Vplivi sprememb deviznih tečajev);
exchange differences arising on the translation of the financial statements of a foreign entity (see IAS 21, the effects of changes in foreign exchange rates);
18 Prevajalska redakcija
izobraževanje
CELEX: 22000A1215(01)
liberalizacijo trgovinskih in deviznih režimov ter konvertibilnost tekočega računa ob upoštevanju posebnih okoliščin vsake države;
liberalise trade and foreign exchange regimes and current account convertibility, having regard to the particular circumstances of each country;
19 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
MRS 21 - Vplivi sprememb deviznih tečajev (spremenjen 1993), in MRS 29 - Računovodsko poročanje v hiperinflacijskih gospodarstvih (preoblikovan 1994) [51].
IAS 21, the effects of changes in foreign exchange rates (revised 1993) and IAS 29, financial reporting in hyperinflationary economies (reformatted 1994)(50).
20 Prevajalska redakcija
izobraževanje
CELEX: 31988L0361
Podobno koncept operacij s tekočimi in depozitnimi računi pri finančnih ustanovah ne vključuje samo odprtja in pologa sredstev na račun, temveč tudi terminske devizne transakcije, ne glede na to, ali so namenjene pokritju tečajnega tveganja ali odprte devizne pozicije,
Similarly, the concept of operations in current and deposit accounts with financial institutions, includes not only the opening and placing of funds on accounts but also forward foreign exchange transactions, irrespective of whether these are intended to cover an exchange risk or to take an open foreign exchange position,
21 Prevajalska redakcija
izobraževanje
CELEX: 31998Y0302(04)
trgovanje za svoj račun ali za račun uporabnikov instrumentov denarnega trga, deviznega poslovanja, finančnih terminskih poslov in opcij, menjalnih in obrestnih instrumentov ter prenosljivih vrednostnih papirjev,
trading on own account or on account of customers in money market instruments, foreign exchange, financial futures and options, exchange and interest rate instruments, and transferable securities,
22 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Če podjetje veliko posluje v tujini ali v tujih valutah, se pričakuje razkritje računovodskih usmeritev o pripoznavanju deviznih dobičkov in izgub ter o varovanju pred izgubami v zvezi s takšnimi dobički in izgubami.
When an enterprise has significant foreign operations or transactions in foreign currencies, disclosure of accounting policies for the recognition of foreign exchange gains and losses and the hedging of such gains and losses would be expected.
23 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Ta spremenjeni mednarodni računovodski standard nadomešča MRS 21 - Obračunavanje vplivov sprememb deviznih tečajev, in se je začel uporabljati za računovodske izkaze za obdobja, ki so se začela 1. januarja 1995 ali kasneje.
This revised International Accounting Standard supersedes IAS 21, accounting for the effects of changes in foreign exchange rates, and became effective for financial statements covering periods beginning on or after 1 January 1995.
24 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Taki primeri so revalorizacijski presežki (glej MRS 16 - Opredmetena osnovna sredstva (nepremičnine, naprave in oprema)) ter dobički in izgube, ki izhajajo iz prevedbe računovodskih izkazov enote v tujini (glej MRS 21 - Vplivi sprememb deviznih tečajev).
Examples include revaluation surpluses (see IAS 16, property, plant and equipment) and gains and losses arising on the translation of the financial statements of a foreign entity (see IAS 21, the effects of changes in foreign exchange rates).
25 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Vsako tečajno razliko je treba takoj pripoznati kot prihodek ali odhodek, razen če bo podjetje še naprej uporabljalo svojo obstoječo računovodsko usmeritev za tečajne dobičke in izgube v zvezi z deviznimi pogodbami, ki se uporablja za zmanjševanje deviznega tveganja pri prihodnjih poslih ali obvezah (vnaprejšnje zavarovanje pred izgubo);
Any resultant exchange differences should be recognised as income or expense immediately, except that an enterprise should continue to apply its existing accounting policy for exchange gains and losses related to foreign exchange contracts that are used to reduce the exchange risk on future transactions or commitments (anticipatory hedges);
26 Prevod
okolje
DRUGO: SOP-001-22-67/98
(Izvršba na sredstva na deviznem računu)
(Execution upon assets on foreign currency accounts)
27 Prevod
izobraževanje
CELEX: 32002R2342
Računovodja ne sme voditi sredstev na deviznih računih, ki bi zaradi tečajnih nihanj lahko povzročili čezmerni primanjkljaj institucij.
The accounting officer may not maintain balances in foreign currency accounts which might cause excessive losses to the institution as a result of exchange rate fluctuations.
28 Prevod
okolje
DRUGO: SOP-001-22-67/98
Če je sodišče dovolilo izvršbo na sredstva na dolžnikovem deviznem računu, preračuna banka devize v tolarje po nakupnem tečaju banke na dan plačila.
If the court permits execution upon assets on a debtor's foreign currency account, the bank shall calculate the tolar countervalue of the foreign currency at its buying rate on the day of payment.
29 Prevod
okolje
DRUGO: SOP-001-22-67/98
Če se terjatev iz izvršilnega naslova glasi na tujo valuto, sodišče na upnikov predlog dovoli izvršbo za poplačilo te terjatve v tuji valuti z dolžnikovega deviznega računa.
If the claim determined by the executive instrument orders payment in a foreign currency, the court shall, by an application by the creditor, permit execution for the collection of this claim in foreign currency from the debtor's foreign currency account.
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devizni račun