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)