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izkazan interes
manifestation of interest
Last Update: 2017-04-06
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ta domneva naj bi se nedvomno nanašala na lastni kapital, izkazan v konsolidirani bilanci z dne 31. decembra 2008.
this assumption clearly relates to the equity value shown in the consolidated balance sheet as at 31 december 2008.
znesek popravka bistvene napake, ki se nanaša na pretekla obdobja, mora biti izkazan s preračunom začetnega salda zadržanega čistega dobička.
the amount of the correction of a fundamental error that relates to prior periods should be reported by adjusting the opening balance of retained earnings.
dobiček, ustvarjen s temi stranskimi produkti, je znatno nihal glede na obdobje in je bil v njihovih knjigah ločeno izkazan kot izredni prihodek.
the profit on these by-products fluctuated substantially in time and was shown separately as extraordinary income in their accounts.
tako kot leta 2006 je bil celoten znesek prenesen v rezervacije za tečajno tveganje, obrestno tveganje in cenovno tveganje pri zlatu, tako da je ostal izkazan čisti dobiček enak nič.
as in 2006, an amount equivalent to the surplus was set aside in a provision against foreign exchange rate, interest rate and gold price risks, leaving no net profit.
vendar v nasprotju z ugotovitvami sodi�ča prve stopnje, navedenimi v točki 135 izpodbijane sodbe, trdi, da je v njegovem primeru pravni interes izkazan.
he considers, however, in contrast to the view expressed by the court of first instance at paragraph 135 of the judgment under appeal, that in his case such an interest exists.
predložene informacije in preverjanje na kraju samem so pokazali, da je bilo na vseh računih za domačo prodajo navedeno, da je zadevni proizvajalec izvoznik oproščen plačila tega davka, ki na računih ni bil izkazan ločeno.
the information submitted and the on-spot verification showed that all domestic sales invoices stated that the exporting producer in question was exempt from the payment of this tax, which was not recovered separately in the invoices.
sorazmerno uskupinjevanje je metoda obračunavanja in poročanja, pri kateri je podvižnikov del v vsakem sredstvu, obveznosti, prihodku in odhodku skupaj obvladovanega podjetja povezan s podobnimi postavkami v podvižnikovih računovodskih izkazih ali izkazan v nizu posebnih postavk v podvižnikovih računovodskih izkazih.
proportionate consolidation is a method of accounting and reporting whereby a venturer's share of each of the assets, liabilities, income and expenses of a jointly controlled entity is combined on a line-by-line basis with similar items in the venturer's financial statements or reported as separate line items in the venturer's financial statements.
vendar je italija sporočila dodatne informacije na zahtevo komisije, ki je sledila analizi, ki jo je opravil njen svetovalec ernst & young in v kateri je izkazan negativen kosmati dobiček za nove letalske proge v skandinavijo konec decembra 2004.
however, at the commission's request, following the analysis carried out by its consultants ernst & young, which indicated negative gross margins on the new routes to scandinavia at the end of december 2004, italy has provided additional information.