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valuation output
1 Končna redakcija
CELEX: 32004R0138
Valuation of output
Vrednotenje proizvodnje
2 Končna redakcija
CELEX: 32004R0138
The method of valuation of output at basic prices requires a fundamental distinction between subsidies on products and other subsidies on production.
Metoda vrednotenja proizvodnje po osnovnih cenah zahteva temeljno razlikovanje med subvencijami na proizvode in drugimi subvencijami na proizvodnjo.
3 Končna redakcija
CELEX: 32004R0138
The time of recording (and valuation) of stock entries and withdrawals should be consistent with that of other transactions in products (output and intermediate consumption).
Čas zajemanja (in vrednotenje) vknjižb in črpanj stanj bi morala biti konsistentna s časom drugih transakcij s proizvodi (proizvodnja in vmesna potrošnja).
4 Končna redakcija
CELEX: 32004R0138
Subsidies on products are accounted for in the basic price (cf. 2.082 to 2.086) at the time of the valuation of output and therefore do not appear in the industry's generation of income account.
Subvencije na proizvode so obračunane v osnovni ceni (prim. 2.082 do 2.086) v trenutku vrednotenja proizvodnje in se torej ne pojavijo v računu ustvarjanja dohodka dejavnosti.
5 Končna redakcija
CELEX: 32004R0138
The valuation of output at the basic price makes it necessary to distinguish between taxes (other than VAT) on products and subsidies on products (cf. 3.027 and 3.053), on the one hand, and other taxes and subsidies on production (cf. 3.044 and 3.058), on the other.
Zaradi vrednotenja proizvodnje po osnovni ceni je treba razlikovati med davki (razen DDV) na proizvode in subvencijami na proizvode (prim. 3.027 in 3.053) na eni strani in drugimi davki in subvencijami na proizvodnjo (prim. 3.044 in 3.058) na drugi strani.
6 Končna redakcija
CELEX: 32004R0138
On the basis of the different components of the change in the value of stocks and factors determining changes in the prices of products held in stock, and in view of the difficulty in fully excluding the recording of holding gains or losses from the valuation of seasonal output, two methods are recommended.
Na podlagi različnih sestavnih delov spremembe vrednosti stanj in dejavnikov, ki določajo spremembe cen skladiščenih proizvodov, ter glede na težave pri popolnem izključevanju zajemanja dobičkov ali izgub iz lastnine od vrednotenja sezonske proizvodnje, se priporočata dve metodi.
7 Pravna redakcija
izobraževanje
CELEX: 31997D0178
Valuation of output
Vrednotenje proizvodnje
8 Pravna redakcija
DRUGO
the valuation of government output;
vrednotenje proizvodnje države;
9 Pravna redakcija
DRUGO
TIME OF RECORDING AND VALUATION OF OUTPUT
ČAS ZAJEMANJA IN VREDNOTENJE PROIZVODNJE
10 Pravna redakcija
DRUGO
the valuation of other non-market output;
vrednotenje druge netržne proizvodnje;
11 Pravna redakcija
DRUGO
Valuation of output for own final use and output from voluntary activity
Vrednotenje proizvodnje za lastno končno porabo in proizvodnje iz prostovoljne dejavnosti
12 Pravna redakcija
DRUGO
the valuation of total output of another non-market producer (local KAU);
vrednotenje celotne proizvodnje drugega netržnega proizvajalca (lokalne EED);
13 Pravna redakcija
DRUGO
Non realized holding gains should be excluded in the valuation of output.
Nerealizirani dobiček iz lastnine se izključi iz vrednotenja proizvodnje.
14 Pravna redakcija
DRUGO
Secondly, the valuation of the output of non-market output is revised in ESA 95 (see 20, below), mainly in respect of subsidies.
Drugič se je v ESR 95 (glej 20 spodaj) spremenilo vrednotenje proizvodnje netržne proizvodnje, zlasti kar zadeva subvencije.
15 Pravna redakcija
DRUGO
Where this is the case there is an impact on the valuation of output for non-market producers.
Kadar gre za to, to vpliva na vrednotenje proizvodnje netržnih proizvajalcev.
16 Pravna redakcija
DRUGO
the valuation of the output of insurance services and financial intermediation services indirectly measured;
vrednotenje proizvodnje zavarovalnih storitev in posredno merjenih storitev finančnega posredništva;
17 Pravna redakcija
DRUGO
the valuation of the total output of an institutional unit of which a local KAU is another non-market producer.
vrednotenje celotne proizvodnje institucionalne enote, katere lokalna EED je drugi netržni proizvajalec.
18 Pravna redakcija
DRUGO
It is then necessary to start from a valuation at constant prices of the different cost elements of this output, i. e.:
V tem primeru je treba začeti z vrednotenjem različnih stroškovnih elementov te proizvodnje v stalnih cenah. Ti elementi so:
19 Pravna redakcija
DRUGO
In the production approach output and gross value added increase as the cost component consumption of fixed capital increases in the valuation of output of non-market services.
Pri proizvodnem pristopu se povečata proizvodnja in bruto dodana vrednost, ker se poveča stroškovna komponenta "potrošnja stalnega kapitala" v vrednotenju proizvodnje netržnih storitev.
20 Pravna redakcija
DRUGO
For some specific types of output, the times of recording and the valuation of output are subject to the following clarifications and exceptions, given in order of CPA sections.
Za nekatere posebne vrste proizvodnje so za čas zajemanja in vrednotenje proizvodnje po vrstnem redu področij CPA dane naslednje razjasnitve in izjeme.
21 Pravna redakcija
DRUGO
This implies that in this respect the valuation of output and the classification by sectors are not defined sufficiently precisely.
Zato vrednotenje proizvodnje in klasifikacija po sektorjih nista dovolj natančno opredeljena.
22 Pravna redakcija
DRUGO
The previous paragraphs have described the conceptually correct valuation of each individual transaction in and out of inventories necessary to be consistent with the valuation of output, intermediate consumption and final uses.
V predhodnih odstavkih je opredeljeno konceptualno pravilno vrednotenje vsake posamezne transakcije vstopa v zaloge in izstopa iz zalog, ki je potrebno zaradi zagotovitve konsistentnosti z vrednotenjem proizvodnje, vmesne potrošnje in končnih porab.
23 Pravna redakcija
DRUGO
a clear choice in favour of valuing output at basic prices (the 1970 ESA, the 1968 SNA and the 1993 SNA also accept valuation at producer's prices);
jasna odločitev za vrednotenje proizvodnje v osnovnih cenah (ESR 1970, SNR 1968 in SNR 1993 dopuščajo tudi vrednotenje v proizvajalčevih cenah);
24 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
The method of valuation of output at basic prices requires a fundamental distinction between subsidies on products and other subsidies on production.
Metoda vrednotenja proizvodnje po osnovnih cenah zahteva temeljno razlikovanje med subvencijami na proizvode in drugimi subvencijami na proizvodnjo.
25 Pravna redakcija
DRUGO
the valuation of the output of insurance services has changed in some respects, e. g. the revenues from the investment of technical reserves are now also taken into account in valuing the output of non-life insurance;
v nekaterih pogledih se je spremenilo vrednotenje proizvodnje zavarovalnih storitev, npr. pri vrednotenju proizvodnje neživljenjskega zavarovanja se zdaj upoštevajo tudi prihodki od investiranja tehničnih rezervacij;
26 Pravna redakcija
DRUGO
The distinction, between market, for own final use and other non-market is fundamental, because it determines the valuation principles to be applied to output:
Razločevanje med tržnim, za lastno končno porabo in drugim netržnim je bistveno, ker določa načela vrednotenja proizvodnje:
27 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
The time of recording (and valuation) of stock entries and withdrawals should be consistent with that of other transactions in products (output and intermediate consumption).
Čas zajemanja (in vrednotenje) vknjižb in črpanj stanj bi morala biti konsistentna s časom drugih transakcij s proizvodi (proizvodnja in vmesna potrošnja).
28 Pravna redakcija
DRUGO
In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be adjusted for valuation changes (including changes in cultivations).
Pri izračunavanju stroškov v zvezi s proizvodnjo v obračunskem letu, je treba nakupe in porabo kmetije med letom prilagoditi spremembam vrednosti (vključno spremembam pri obdelovanju zemlje).
29 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Subsidies on products are accounted for in the basic price (cf. 2.082 to 2.086) at the time of the valuation of output and therefore do not appear in the industry's generation of income account.
Subvencije na proizvode so obračunane v osnovni ceni (prim. 2.082 do 2.086) v trenutku vrednotenja proizvodnje in se torej ne pojavijo v računu ustvarjanja dohodka dejavnosti.
30 Pravna redakcija
DRUGO
Firstly suppose that the new valuation principles in respect of own-account production implies an increase in output compared to ESA 79 valuation of 1 000, of which 100 corresponds to compensation of employees in kind, 400 correspond to final household consumption of own produce and 500 to own-account capital formation by market producers.
Sprva denimo, da nova načela vrednotenja glede proizvodnje za lastne potrebe pomenijo povečanje proizvodnje v primerjavi z vrednotenjem po ESR 97 v višini 1.000, od česar 100 ustreza sredstvom za zaposlene v naravi, 400 ustreza končni potrošnji lastnih proizvodov gospodinjstev, 500 pa investicijam iz lastne proizvodnje tržnih proizvajalcev.
31 Pravna redakcija
DRUGO
Therefore, intermediate consumption of domestically produced products can be deflated using the same method as described below for the output of that product, taking into account the difference in valuation (intermediate consumption is valued in purchasers' prices).
Zaradi tega se vmesna potrošnja doma proizvedenih proizvodov lahko deflacionira enako, kot je spodaj opisano za proizvodnjo tega istega proizvoda, pri čemer je treba upoštevati razlike v vrednotenju (vmesna potrošnja se vrednoti v kupčevih cenah).
32 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
The valuation of output at the basic price makes it necessary to distinguish between taxes (other than VAT) on products and subsidies on products (cf. 3.027 and 3.053), on the one hand, and other taxes and subsidies on production (cf. 3.044 and 3.058), on the other.
Zaradi vrednotenja proizvodnje po osnovni ceni je treba razlikovati med davki (razen DDV) na proizvode in subvencijami na proizvode (prim. 3.027 in 3.053) na eni strani in drugimi davki in subvencijami na proizvodnjo (prim. 3.044 in 3.058) na drugi strani.
33 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
On the basis of the different components of the change in the value of stocks and factors determining changes in the prices of products held in stock, and in view of the difficulty in fully excluding the recording of holding gains or losses from the valuation of seasonal output, two methods are recommended.
Na podlagi različnih sestavnih delov spremembe vrednosti stanj in dejavnikov, ki določajo spremembe cen skladiščenih proizvodov, ter glede na težave pri popolnem izključevanju zajemanja dobičkov ali izgub iz lastnine od vrednotenja sezonske proizvodnje, se priporočata dve metodi.
34 Pravna redakcija
DRUGO
The reclassification of military durables other than weapons systems from intermediate consumption in the production of non-market services of general government to gross fixed capital formation also results in an increase in consumption of fixed capital which enters as a component in the valuation of output of non-market services as the sum of costs.
Prerazvrstitev vojaškega trajnega blaga razen sistemov orožja iz vmesne potrošnje v proizvodnji netržnih storitev države v bruto investicije v osnovna sredstva povzroči tudi povečanje potrošnje stalnega kapitala, ki kot vsota stroškov postane del vrednotenja netržnih storitev.
35 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
The systematic breakdown of the changes in current value into the components 'changes in price' and 'changes in volume' is restricted to flows representing transactions of goods and services and to elements concerned in the valuation of these transactions (output, intermediate consumption, consumption of fixed capital, gross value added, net value added, GFCF, change in stocks, taxes and subsidies on products).
Sistematična razčlenitev sprememb tekočih vrednostih v komponentah "spremembe cene" in "spremembe obsega" je omejena na tokove, ki predstavljajo transakcije proizvodov in storitev, ter na zadevne elemente v vrednotenju teh transakcij (proizvodnja, vmesna potrošnja, potrošnja stalnega kapitala, bruto dodana vrednost, neto dodana vrednost, bruto investicije v osnovna sredstva, spremembe zalog, davki in subvencije na proizvode).
36 Prevajalska redakcija
izobraževanje
CELEX: 31995D0309
To be in line with the valuation rules of the ESA, the output of housing services should exclude invoiced value added tax.
V skladu s pravili vrednotenja ESR proizvodnja stanovanjskih storitev ne sme vsebovati fakturiranega davka na dodano vrednost.
37 Prevajalska redakcija
izobraževanje
CELEX: 31993D0475
For the purpose of the implementation of Article 1 of Directive 89/130/EEC, Euratom, the following points aim to clarify Article 2 of this Directive regarding the valuation of output of goods and services (P 10).
Za namene izvajanja člena 1 Direktive 89/130/EGS, Euratom so naslednje točke namenjene pojasnitvi člena 2 te direktive glede vrednotenja proizvodnje blaga in storitev (P10).
38 Prevajalska redakcija
izobraževanje
CELEX: 31995D0309
With regard to the valuation of output of housing services, the European System of Integrated Economic Accounts (ESA) stipulates in paragraph 315 i, that 'services produced by the ownership of dwellings are measured by the value of the rents if rented, or by the value of the rents of similar dwellings if owner-occupied`.
Kar zadeva vrednotenje proizvodnje stanovanjskih storitev, Evropski sistem integriranih ekonomskih računov (ESR) v odstavku 315 i določa, da "se storitve iz lastništva stanovanj merijo z vrednostjo najemnin, če se stanovanja oddajajo v najem, ali z vrednostjo najemnin za podobna stanovanja, če v njih bivajo lastniki".
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valuation output