Definicija: A report presented each year by the directors to the members and shareholders of a company, giving information about the company's trading activities and including certain documents which must be produced by law, namely the balance sheet (q.v.), the profit and loss account (q.v.) and the auditors' and directors' reports (cf. "audit report").
Vir - besedilo: 31983L0349 Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts, Section I, Article 1(1)
Sobesedilo: A Member State shall require any undertaking governed by its national law to draw up consolidated accounts and a consolidated annual report if that undertaking (a parent undertaking)
Vir - besedilo: 32001R1577 Commission Regulation(EC) No 1577/2001 of 1 August 2001 amending Regulation (EC) No 296/96 on data to be transmitted by the Member States and the monthly booking of expenditure financed under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF)
Definicija: letno poročilo je računovodsko poročilo in poslovno poročilo
Vir definicije: Računovodski izkazi in finanančno poročanje, Breda Jakopič, november 2005
Vir - besedilo: 31983L0349 Sedma direktiva Sveta z dne 13. junija 1983 o konsolidiranih računovodskih izkazih, ki temelji na členu 54(3)(g) Pogodbe, Oddelek I, člen 1(1)
Sobesedilo: Država članica zahteva od vsakega podjetja, za katero velja njena nacionalna zakonodaja, da sestavi konsolidirane računovodske izkaze in konsolidirano letno poročilo, če ima to podjetje (nadrejeno podjetje)
Vir - besedilo: 32001R2025 Commission Regulation (EC) No 2025/2001 of 16 October 2001 amending Regulation (EC) No 1663/95 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section
Sobesedilo: the requirements for reporting on amounts to be recovered in the annual declaration pursuant to Article 5 of Regulation (EC) 1663/95, on the one hand, and in the monthly accounts pursuant to Article 3(6a) of Commission Regulation (EC) No 296/96 of 16 February 1996 on data to be transmitted by the Member States and the monthly booking of expenditure financed under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund
Vir - besedilo: 32001R2025 Uredba Komisije (ES) št. 2025/2001 z dne 16. oktobra 2001 o spremembi Uredbe (ES) št. 1663/95 o določitvi podrobnih pravil za uporabo Uredbe Sveta (EGS) št. 729/70 v zvezi s postopkom za potrditev obračuna Jamstvenega oddelka EKUJS
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano
Sobesedilo: zahteve za poročanje o zneskih za izterjavo v letnem poročilu skladno s členom 5 Uredbe (ES) št. 1663/95 na eni strani in v mesečnih obračunih skladno s členom 3(6a) Uredbe Komisije št. 296/96 z dne 16. februarja 1996 o podatkih, ki jih morajo poslati države članice, in o mesečnem knjiženju izdatkov, ki se financirajo iz Jamstvenega oddelka Evropskega kmetijskega usmerjevalnega in jamstvenega sklada
Vir - besedilo: 31996R2148 COMMISSION REGULATION (EC) No 2148/96 of 8 November 1996 laying down rules for evaluating and monitoring public intervention stocks of agricultural products,Article 3.1
Vir - besedilo: 31996R2148 UREDBA KOMISIJE (ES) št. 2148/96 z dne 8. novembra 1996 o določitvi pravil za vrednotenje in spremljanje javnih intervencijskih zalog kmetijskih proizvodov,člen 3.1
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano
21slECB naslovi letno poročilo o dejavnostih ESCB in monetarni politiki v preteklem in tekočem letu na Evropski parlament, Svet in Komisijo, pa tudi na Evropski svetpravo
Definicija: A template that addresses, from a Finance & Accounting view, the general activities that define a typical effort to prepare an Annual Financial Report. Includes activities focused on obtaining the necessary information from multiple departments, to working with other departments (e.g., Legal and Public Relations) to ensure all required information is presented accurately, and up through the printing and distribution process.
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 86
Sobesedilo: The internal auditor shall also submit to the institution an annual internal audit report indicating the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations.
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 86
Vir - ustanova: Ministrstvo za finance
Sobesedilo: Notranji revizor instituciji tudi predloži letno notranje revizijsko poročilo, v katerem navede število in vrsto opravljenih notranjih revizij, priporočila in sprejete ukrepe na podlagi teh priporočil.
45slOdredba o določitvi datuma, od katerega se letna poročila političnih strank posredujejo preko spletnega portala Agencije Republike Slovenije za javnopravne evidence in storitvepravo