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)
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)
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
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: 31997D0245 Odločba Komisije z dne 20. marca 1997 o ureditvi, po kateri države članice Komisiji pošiljajo informacije v okviru sistema virov lastnih sredstev Skupnosti, Priloga II
Vir - besedilo: 31997D0245 Commission Decision of 20 March 1997 laying down the arrangements for the transmission of information to the Commission by the Member States under the Communities' own resources system, Annex II
Vir - besedilo: 41999Y1029(01) Akt Sveta z dne 4. oktobra 1999 o sprejetju finančne uredbe, ki se uporablja za proračun Europola, in o razveljavitvi Akta Sveta 1999/C 25/01 (1999/C 312/01), člen 15
Vir - besedilo: 41999Y1029(01) Council Act of 4 October 1999 adopting the Financial Regulation applicable to the budget of Europol and repealing Council Act 1999/C 25/01, Article 15
Vir - besedilo: 32002R0445 Uredba Komisije (ES) št. 445/2002 z dne 26. februarja 2002 o podrobnih pravilih za uporabo Uredbe Sveta (ES) št. 1257/1999 o podpori za razvoj podeželja iz Evropskega kmetijskega usmerjevalnega in jamstvenega sklada (EKUJS), člen 47
Sobesedilo: izkaz o izdatkih, ki nastanejo v tekočem finančnem letu, in izdatkih, ki ostanejo za izplačilo do konca zadevnega leta in so zajeti v podpori Skupnosti
Vir - besedilo: 32001R0438 Uredba Komisije (ES) št. 438/2001z dne 2. marca 2001 o določitvi podrobnih pravil za izvajanje Uredbe Sveta (ES) št. 1260/1999 glede sistemov upravljanja in nadzora pomoči, dodeljene v okviru Strukturnih skladov, člen 9 (2)
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 41
Vir - besedilo: 32002R0445 Commission Regulation(EC) No 445/2002 of 26 February 2002 laying down detailed rules for the application of Council Regulation (EC) No 1257/1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF), Article 47
Vir - besedilo: 32001R0438 Commission Regulation(EC) No 438/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds, Article 9 (2)
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 41
Sobesedilo: a statement of expenditure incurred in the current financial year and expenditure remaining to be disbursed by the end of that year and covered by Community support
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: 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 126
Vir - ustanova: Ministrstvo za finance
Sobesedilo: izkaz denarnega toka, ki prikazuje zneske, pobrane in plačane med letom ter končno stanje denarja zakladnice;
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 cash-flow table showing amounts collected and disbursed during the year and the final treasury position;
Vir - besedilo: 32002R2342 Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities, Article 201
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 126
Vir - besedilo: Računovodski izkazi in finanančno poročanje, Izkaz gibanja kapitala, Breda Jakopič
Vir - ustanova: Ministrstvo za finance
Sobesedilo: Izkaz gibanja kapitala, ki podrobno prikazuje povečanja in zmanjšanja vsake postavke kapitala med letom.
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 statement of changes in capital presenting in detail the increases and decreases during the year in each item of the capital accounts.
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)
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
Vir - besedilo: 32000R1655 Regulation (EC) No 1655/2000 of the European Parliament and of the Council Uredba (ES) of 17 July 2000 concerning the Financial Instrument for the Environment (LIFE), Article 3, (8)(a)
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: 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: 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 126
Vir - besedilo: Računovodski izkazi in finanančno poročanje, Izkaz gibanja kapitala, Breda Jakopič
Vir - ustanova: Ministrstvo za finance
Sobesedilo: Izkaz gibanja kapitala, ki podrobno prikazuje povečanja in zmanjšanja vsake postavke kapitala med letom.
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 statement of changes in capital presenting in detail the increases and decreases during the year in each item of the capital accounts.
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
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: 32002L0087 Direktiva 2002/87/ES Evropskega parlamenta in Sveta z dne 16. decembra 2002 o dopolnilnem nadzoru kreditnih institucij, zavarovalnic in investicijskih družb v finančnem konglomeratu, ki spreminja Direktive Sveta 73/239/EGS, 79/267/EGS, 92/49/EGS, 92/96/EGS, 93/6/EGS in 93/22/EGS ter Direktivi 98/78/ES in 2000/12/ES Evropskega parlamenta in Sveta, člen 2(9)
Vir - besedilo: 31989L0666 Enajsta direktiva Sveta z dne 21. decembra 1989 o razkritjih podružnic, ki jih v državi članici odprejo nekatere oblike družb za katere velja zakonodaja druge države, uvod (7)
Definicija: The accounts which must by law be prepared by a holding company, showing the results of trading and the financial position of all members of the group of companies in a combined form. These normally comprise a consolidated balance sheet, a consolidated profit and loss account and explanatory notes thereto (cf. "annual accounts").
Vir - besedilo: 32002L0087 Directive 2002/87/EC of the European Parliament and of the Council of 16 December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate and amending Council Directives 73/239/EEC, 79/267/EEC, 92/49/EEC, 92/96/EEC, 93/6/EEC and 93/22/EEC, and Directives 98/78/EC and 2000/12/EC of the European Parliament and of the Council, Article 2(9)
Vir - besedilo: White Paper, Annex: p.289, 291, 297, 300, 301, 317, 319-321, 323, 324
Vir - besedilo: 31989L0666 31989L0666 Eleventh Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State, Preamble (7)
Vir - besedilo: 31988L0357 Druga Direktiva Sveta z dne 22. junija 1988 o usklajevanju zakonov in drugih predpisov o neposrednem zavarovanju razen življenjskega zavarovanja, ki opredeljuje določbe za učinkovito uresničevanje svobode opravljanja storitev in o spremembah Direktive 73/239/EGS
Vir - besedilo: 31988L0357 Second Council Directive 88/357/EEC of 22 June 1988 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 73/239/EEC
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)
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
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 127
Sobesedilo: Prilogo k izkazu realizacije proračuna, ki dopolnjuje in pojasnjuje informacije v izkazu.
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 127
Sobesedilo: The Annex to the budget outturn account, which shall supplement and comment on the information given in that account.
Vir - besedilo: 32002L0087 Direktiva 2002/87/ES Evropskega parlamenta in Sveta z dne 16. decembra 2002 o dopolnilnem nadzoru kreditnih institucij, zavarovalnic in investicijskih družb v finančnem konglomeratu, ki spreminja Direktive Sveta 73/239/EGS, 79/267/EGS, 92/49/EGS, 92/96/EGS, 93/6/EGS in 93/22/EGS ter Direktivi 98/78/ES in 2000/12/ES Evropskega parlamenta in Sveta, člen 2(9)
Vir - besedilo: 31989L0666 Enajsta direktiva Sveta z dne 21. decembra 1989 o razkritjih podružnic, ki jih v državi članici odprejo nekatere oblike družb za katere velja zakonodaja druge države, uvod (7)
Definicija: The accounts which must by law be prepared by a holding company, showing the results of trading and the financial position of all members of the group of companies in a combined form. These normally comprise a consolidated balance sheet, a consolidated profit and loss account and explanatory notes thereto (cf. "annual accounts").
Vir - besedilo: 32002L0087 Directive 2002/87/EC of the European Parliament and of the Council of 16 December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate and amending Council Directives 73/239/EEC, 79/267/EEC, 92/49/EEC, 92/96/EEC, 93/6/EEC and 93/22/EEC, and Directives 98/78/EC and 2000/12/EC of the European Parliament and of the Council, Article 2(9)
Vir - besedilo: White Paper, Annex: p.289, 291, 297, 300, 301, 317, 319-321, 323, 324
Vir - besedilo: 31989L0666 31989L0666 Eleventh Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State, Preamble (7)
Vir - besedilo: 42002D0234 Sklep predstavnikov vlad držav članic, ki so se sestali v okviru Sveta, z dne 27. februarja 2002 o finančnih posledicah izteka Pogodbe o ESPJ in o Raziskovalnem skladu za premog in jeklo, Dodatek k Prilogi II(6)
Vir - besedilo: 42002D0234 Decision of the Representatives of the Governments of the Member States, meeting within the Council, of 27 February 2002 on the financial consequences of the expiry of the ECSC Treaty and on the research fund for coal and steel - Statements, Appendix to Annex II(6)
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
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: 31992R2342 Uredba Komisije (EGS) št. 2342/92 z dne 7. avgusta 1992 o uvozu čistopasemskih plemenskih živali vrste goveda iz tretjih držav in dodelitvi izvoznih nadomestil zanj ter o razveljavitvi Uredbe (EGS) št. 1544/79
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano
Vir - besedilo: 31992R2342 COMMISSION REGULATION (EEC) No 2342/92 of 7 August 1992 on imports of pure-bred breeding animals of the bovine species from the third countries and the granting of export refunds thereon and repealing Regulation (EEC) No 1544/79
Vir - besedilo: 41998D0056 Sklep izvršnega odbora z dne 16. decembra 1998 o sestavi priročnika o listinah, v katere se lahko vpiše vizum (SCH/Com-ex (98)56)
Vir - ustanova: Ministrstvo za notranje zadeve, Služba Vlade RS za zakonodajo
Vir - besedilo: 41998D0056 The Schengen acquis - Decision of the Executive Committee of 16 December 1998 concerning the compilation of a manual of documents to which a visa may be affixed (SCH/Com-ex (98)56)
Vir - besedilo: 31999R1225 Commission Regulation (EC) No 1225/1999 of 27 May 1999 concerning the definitions of characteristics for insurance services statistics
Vir - besedilo: 31998L0031 Direktiva 98/31/ES Evropskega parlamenta in Sveta z dne 22. junija 1998 o spremembah Direktive Sveta 93/6/EGS o kapitalski ustreznosti investicijskih družb in kreditnih institucij
Vir - besedilo: 31998L0031 Directive 98/31/EC of the European Parliament and of the Council of 22 June 1998 amending Council Directive 93/6/EEC on the capital adequacy of investment firms and credit institutions
Vir - besedilo: 32001R2423 Uredba (ES) št. 2423/2001 Evropske Centralne banke z dne 22. novembra 2001 o konsolidirani bilanci stanja v sektorju monetarnih finančnih institucij, Priloga V(5)
Vir - besedilo: 32001R2423 Regulation (EC) No 2423/2001 of the European Central Bank of 22 November 2001 concerning the consolidated balance sheet of the monetary financial institutions sector, Annex V(5)
Vir - besedilo: 31992R2077 Uredba Sveta (EGS) št. 2077/92 z dne 30. junija 1992 o medpanožnih organizacijah in sporazumih na področju tobaka, uvod
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano
Sobesedilo: ker se zdi zaradi zgoraj navedenega primerno posebej priznati medpanožne organizacije, ki lahko dokažejo svojo reprezentativnost na regionalni ravni, medregionalni ravni ali na ravni Skupnosti in s svojimi ukrepi spodbujajo zgoraj navedene cilje
Vir - besedilo: 31992R2077 Council Regulation (EEC) No 2077/92 of 30 June 1992 concerning inter-branch organizations and agreements in the tobacco sector, Preamble
Vir - besedilo: Towards a European Qualifications Framework for Lifelong Learning
Sobesedilo: Whereas in view of the above, it appears appropriate to grant specific recognition to bodies which can demonstrate their proven representativeness at regional, inter-regional or Community level and which take positive action in pursuit of the objectives mentioned above