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neobvladujoči deleži
non-controlling interests
Last Update: 2014-11-21
Usage Frequency: 3
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neobvladujoči delež;
non-controlling interest
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
neobvladujoči deleži (b7. člen),
non-controlling interests (paragraph b7);
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
delež, ki ga imajo neobvladujoči deleži v dejavnostih in denarnih tokovih skupine
the interest that non-controlling interests have in the group’s activities and cash flows
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
ugotovijo se neobvladujoči deleži v poslovnem izidu konsolidiranih odvisnih podjetij za obravnavano obdobje poročanja ter
non-controlling interests in the profit or loss of consolidated subsidiaries for the reporting period are identified; and
Last Update: 2014-11-21
Usage Frequency: 1
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b44 ta msrp prevzemniku dovoljuje meriti neobvladujoči delež v prevzetem podjetju po njegovi pošteni vrednosti na datum prevzema.
b44 this ifrs allows the acquirer to measure a non-controlling interest in the acquiree at its fair value at the acquisition date.
Last Update: 2014-11-21
Usage Frequency: 1
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neobvladujoči delež lastniški kapital v odvisnem podjetju, ki ga ni mogoče neposredno ali posredno pripisati obvladujočemu podjetju.
non-controlling interest equity in a subsidiary not attributable, directly or indirectly, to a parent.
Last Update: 2014-11-21
Usage Frequency: 1
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v svojih računovodskih izkazih pripozna in meri opredeljiva pridobljena sredstva, prevzete obveznosti ali neobvladujoči delež v prevzetem podjetju,
recognises and measures in its financial statements the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree;
Last Update: 2014-11-18
Usage Frequency: 1
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delež, ki ga imajo neobvladujoči deleži v dejavnostih in denarnih tokovih skupine (12. člen), ter
the interest that non-controlling interests have in the group’s activities and cash flows (paragraph 12); and
Last Update: 2014-11-21
Usage Frequency: 1
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za vsako poslovno združitev mora prevzemnik meriti neobvladujoči delež v prevzetem podjetju bodisi po pošteni vrednosti bodisi po sorazmernem delu opredeljivih čistih sredstev prevzetega podjetja neobvladujočega deleža.
for each business combination, the acquirer shall measure any non-controlling interest in the acquiree either at fair value or at the non-controlling interest’s proportionate share of the acquiree’s identifiable net assets.
Last Update: 2014-11-18
Usage Frequency: 1
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na datum prevzema mora prevzemnik, ločeno od dobrega imena, pripoznati opredeljiva pridobljena sredstva, prevzete obveznosti in neobvladujoči delež v prevzetem podjetju.
as of the acquisition date, the acquirer shall recognise, separately from goodwill, the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree.
Last Update: 2014-11-18
Usage Frequency: 1
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podjetje mora neposredno v lastniškem kapitalu pripoznati vsako razliko med zneskom, za katerega se prilagodijo neobvladujoči deleži, in pošteno vrednostjo plačanih ali prejetih nadomestil ter jo pripisati lastnikom obvladujočega podjetja.
the entity shall recognise directly in equity any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received, and attribute it to the owners of the parent.
Last Update: 2014-11-21
Usage Frequency: 1
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če delna odtujitev vključuje izgubo obvladovanja odvisnega podjetja, ki vključuje poslovanje v tujini, ne glede na to, ali podjetje po delni odtujitvi ohrani neobvladujoči delež v svojem nekdanjem odvisnem podjetju, in
when the partial disposal involves the loss of control of a subsidiary that includes a foreign operation, regardless of whether the entity retains a non-controlling interest in its former subsidiary after the partial disposal; and
Last Update: 2014-11-21
Usage Frequency: 1
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b95 Če imajo neobvladujoči deleži kumulativne prednostne delnice odvisnega podjetja, ki so razvrščene kot lastniški kapital, mora podjetje izračunati svoj delež poslovnega izida po prilagoditvi dividend na takšne delnice, če so bile takšne dividende priznane ali ne.
b95 if a subsidiary has outstanding cumulative preference shares that are classified as equity and are held by non-controlling interests, the entity shall compute its share of profit or loss after adjusting for the dividends on such shares, whether or not such dividends have been declared.
Last Update: 2014-11-21
Usage Frequency: 1
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izberite iz menija: [lastniški kapital], [obveznost – odplačana vrednost], [obveznost – opcija poštene vrednosti], [neobvladujoči delež v konsolidirani odvisni družbi].
select from menu: [shareholders’ equity] [liability – amortised cost] [liability – fair value option] [non-controlling interest in consolidated subsidiary]
Last Update: 2014-11-21
Usage Frequency: 1
Quality: