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časovne neomejenosti delovanja;
going concern basis;
Last Update: 2014-11-21
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računovodske informacije je treba pripraviti na podlagi načela časovne neomejenosti delovanja ne glede na potrebne predpostavke in ocene;
financial information should be prepared on a going concern basis, irrespective of the assumptions and estimates that must be made;
nazadnje je bilo v zvezi s trditvijo o neomejenosti dostopa do sheme v preiskavi ugotovljeno, da zadevna zakonodaja jasno poimensko navaja upravičene strani.
finally, with respect to the argument that there are no restrictions in the access of the scheme, the investigation has established that the relevant legislation clearly listed by name the eligible parties.
temu je bil dodan še pribitek 0,3 % zaradi višine zadevnega zneska in časovne neomejenosti (glej odstavek 144).
a premium corresponding to a further 0,3 % was charged on account of the amount in question and the absence of any limitation over time (see paragraph 144).
Člen 6( e) načelo časovne neomejenosti delovanja: računovodski izkazi se pripravijo na podlagi načela časovne neomejenosti delovanja;
article 6 composition of the balance sheet( e) going concern basis: accounts shall be prepared on a going concern basis;
takšna razkritja bi morala vključevati zlasti podlage za merjenje, ki se uporablja za različne postavke, izjavo o skladnosti teh računovodskih usmeritev s konceptom časovne neomejenosti poslovanja ter morebitne bistvene spremembe sprejetih računovodskih usmeritev.
such disclosure should include, in particular, the measurement bases applied to various items, a statement on the conformity of those accounting policies with the going concern concept and any significant changes to the accounting policies adopted.
ob upoštevanju neomejenosti poroštva ni mogoče izračunati zneska tržne premije, ki bi jo podjetje la poste moralo plačati državi, zaradi česar je mehanizem retrocesije, ki so ga predlagali francoski organi, neupošteven
given the unlimited nature of the guarantee, it is not possible to calculate the amount of the market premium that la poste should pay to the state, which renders the transfer mechanism proposed by the french authorities inapplicable
Če računovodski izkazi niso pripravljeni ob predpostavki časovne neomejenosti delovanja, je treba to dejstvo razkriti skupaj s podlago, na kateri so bili pripravljeni, in z razlogom, zakaj podjetje ni obravnavano kot delujoče podjetje.
when the financial statements are not prepared on a going concern basis, that fact should be disclosed, together with the basis on which the financial statements are prepared and the reason why the enterprise is not considered to be a going concern.
raČunovodska naČela uporabljena so bila naslednja računovodska načela: realnost in preglednost, previdnost, priznavanje dogodkov po datumu bilance stanja, pomembnost, načelo upoštevanja nastanka poslovnega dogodka, načelo časovne neomejenosti delovanja, skladnost in primerljivost.
accounting principles the following accounting principles have been applied: economic reality and transparency, prudence, recognition of post-balance-sheet events, materiality, the accruals principle, going concern, consistency and comparability.