Vir - besedilo: 32002R2343 Commission Regulation (EC, Euratom) No 2343/2002 of 23 December 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities, Article 14(2)
Sobesedilo: The limit of the appropriations provided for in the statement of estimates of revenue and expenditure may not be exceeded.
Vir - besedilo: 32002R2343 Uredba Komisije (ES, Euratom) št. 2343/2002 z dne 23. decembra 2002 o okvirni finančni uredbi za organe iz člena 185 Uredbe Sveta (ES, Euratom) št. 1605/2002 o finančni uredbi za splošni proračun Evropskih skupnosti, uvod (13)člen 14(2)
Vir - ustanova: Ministrstvo za finance
Sobesedilo: Ne smejo prekoračiti omejitve proračunskih sredstev, predvidene v oceni prihodkov in odhodkov.
Definicija: Kakovostne značilnosti računovodskih izkazov so razumljivost, ustreznost, bistvenost,zanesljivost, zvesta predstavitev, prednost vsebine pred obliko, nepristranskost, previdnost, popolnost,primerljivost
Vir - besedilo: Računovodski izkazi in finanančno poročanje, Breda Jakopič, november 2005
Vir - besedilo: 32002R1605 Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities, Article 33
Sobesedilo: The preliminary draft budget shall contain a summary general statement of the expenditure and revenue of the Communities and consolidate the estimates referred to in Article 31.
Vir - besedilo: 32002R1605 Uredba Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, člen 33
Vir - ustanova: Ministrstvo za finance
Sobesedilo: Predhodni predlog proračuna vsebuje povzetek skupnega izkaza odhodkov in prihodkov Skupnosti in konsolidirane ocene iz člena 31.
216enMethodology for fulfilling and monitoring the Statement on the elimination of administrative barriers and cooperation with the interested publicpravo
217enstatement showing either all changes in equity or changes in equity other than those arising from capital transactions with owners and distributions to ownersračunovodstvo
218enCommission Regulation (EC) No 2150/2001 of 31 October 2001 amending Regulation (EC) No 1901/2000 with regard to the simplification of the statement of net masscarina
219enDecision No 210/97/EC of the European Parliament and of the Council of 19 December 1996 adopting an action programme for customs in the Community (Customs 2000) - Commission statementcarina
220enRules determining the model accessibility statement on the compliance of websites and mobile applications with accessibility requirements and on the methodology for the monitoring thereofpravo
Sobesedilo: The written procedure shall consist of the communication to the parties and to the institutions of the Community whose decisions are in dispute, of applications, statements of case, defences and observations, and of replies, if any, as well as of all papers and documents in support or of certified copies of them.
Vir - besedilo: Pogodba o ustanovitvi EGS, člen 18
Sobesedilo: Pisni postopek zajema posredovanje tožb, spisov, odgovorov na tožbo in izjav, po potrebi pa tudi replik ali v podkrepitev vseh dokazil in dokumentov ali njihovih overjenih kopij strankam in tistim institucijam Skupnosti, katerih odločitve so predmet postopka.
Vir - besedilo: 31992D0097 Council Decision of 16 December 1991 adopting the general regulations, general conditions and procedural rules on conciliation and arbitration for works, supply and service contracts financed by the European Development Fund (EDF) concerning their application in the association of the overseas countries and territories with the European Economic Community, Annex IV, Article 35.7
Vir - besedilo: 31992D0097 Sklep Sveta z dne 16. decembra 1991 o sprejetju splošnih predpisov, splošnih pogojev in procesnih pravil o posredovanju in arbitraži glede javnih naročil za oddajo gradenj, nabavo blaga in naročanje storitev, ki jih financira Evropski razvojni sklad (ERS), v zvezi z njihovo uporabo v združenju čezmorskih držav in ozemelj z Evropsko gospodarsko skupnostjo, Priloga IV, člen 35.7
Vir - besedilo: 32004R0707 Commission Regulation (EC) No 707/2004 of 6 April 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council
Vir - besedilo: 32004R0707 Uredba Komisije (ES) št. 707/2004 z dne 6. aprila 2004 o spremembi Uredbe (ES) št. 1725/2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta, uvod (3)
Definicija: A complete set of accounts required by law to be produced by all companies and most other business and administrative organizations, showing the results of trading and other operations during the accounting period, usually of a year, and the state of affairs at the end of that period (cf. "consolidated accounts").
Vir definicije: Tacis - Dictionary of Economic and Management Terms, European Commission, 1994
Vir - besedilo: Treaty on EU, Article 26.2
Vir - besedilo: 32003L0041 Directive 2003/41/EC of the European Parliament and of the Council of 3 June 2003 on the activities and supervision of institutions for occupational retirement provision, Preamble (22)
Opomba: comprise a Balance Sheet, Statement of Profit and Loss, Statement of changes in equity, Cash flow statement, and Notes to the financial statements
Vir - besedilo: 32003L0041 Direktiva Evropskega Parlamenta in Sveta z dne 3. junija 2003 o dejavnostih in nadzoru institucij za poklicno pokojninsko zavarovanje, uvod (22)
Vir - ustanova: Ministrstvo za delo, družino in socialne zadeve
Vir - besedilo: 31977L0388 Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Vir - besedilo: 31977L0388 Šesta Direktiva Sveta z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero
246enDecision on the form for issuing bank balance statements of sports club members and on the form for submitting sports associations’ payment slipspravo
247enRules on payment instructions, SEPA direct debits, statements of account, partial statements and interest statements in paper and computerised formpravo
248enCommission Regulation (EC) No. 909/2000 amending Regulation (EC) No. 2848/98 as regards the allocation of additional production quaota statements, the transfer of quotas, and Annex V setting out the rules for calculating the variable part of the premium fkmetijstvo