Definicija: Balance sheets and profit and loss accounts (or other forms of income and expenditure statements) together with such additional statements and notes as are identified as being within the scope of the audit opinion.
Vir - besedilo: Treaty of Amsterdam, Article 2(51)/206(1)
Vir - besedilo: 31999R2278 Commission Regulation (EC) No 2278/1999 of 21 October 1999 laying down certain detailed rules for the application of Council Regulation (EEC) No 3528/86 on the protection of the Community's forests against atmospheric pollution, Article 3 (4)
Vir - besedilo: 31999R2278 Uredba Komisije (ES) št. 2278/1999 z dne 21. Oktobra o določitvi nekaterih podrobnih pravil za uporabo Uredbe Sveta (EGS) št. 3528/86 o varstvu gozdov Skupnosti pred onesnaženostjo zraka, člen 3 (4)
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano
Vir - besedilo: 32002O0010 Guideline of the European Central Bank of 5 December 2002 on the legal framework for accounting and financial reporting in the European System of Central Banks, Annex I
Vir - besedilo: 32002O0010 Smernica Evropske Centralne Banke z dne 5. decembra 2002 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank, Priloga I
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: 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
Sobesedilo: The annual report must include a balance-sheet or a statement of assets and liabilities, a detailed income and expenditure account for the financial year, a report on the activities of the financial year and the other information provided for in Schedule B annexed to this Directive, as well as any significant information which will enable investors to make an informed judgement on the development of the activities of the UCITS and its results.
Sobesedilo: 31985L0611 COUNCIL DIRECTIVE of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS), Article 28(2)
Definicija: A revenue or expense account whose balance will be transferred to a retained earnings account at the end of a fiscal year. Balances in profit and loss accounts determine the net income or net loss for the year.
Vir definicije: Microsoft Terminology Database
Vir - besedilo: 32004R0794 Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty, Annex I(III.8.A)
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 126
Sobesedilo: the balance sheet and the economic outturn account, which represent the assets and liabilities and financial situation and the economic outturn at 31 December of the previous year
Sobesedilo: Letno poročilo mora vsebovati bilanco stanja, podroben izkaz poslovnega izida za poslovno leto, poročilo o dejavnostih v poslovnem letu in druge podatke, predvidene v Seznamu B, ki je priloga k tej direktivi, pa tudi vse pomembne podatke, ki investitorjem omogočajo poučeno presojo o razvoju dejavnosti KNPVP in o njegovih rezultatih.
Sobesedilo: 31985L0611 DIREKTIVA SVETA z dne 20. decembra 1985 o usklajevanju zakonov, predpisov in upravnih aktov o kolektivnih naložbenih podjemih za vlaganja v prenosljive vrednostne papirje (KNPVP), člen 28(2)
Vir - besedilo: 32004R0794 Uredba Komisije (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (ES) št. 659/1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES, Priloga I(III.8.A)