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ti računi predstavljajo stanje prevrednotenja, ki izhaja iz nerealiziranih prihodkov od sredstev in obveznosti.
these accounts represent revaluation balances arising from unrealised gains on assets and liabilities.
Last Update: 2014-02-06
Usage Frequency: 4
Quality:
pri nobeni opciji ni neto izravnave nerealiziranih izgube v breme nerealiziranih dobičkov pri kateri koli drugi opciji.
there shall be no netting of unrealised losses in any one option against unrealised gains in any other option.
Last Update: 2014-11-21
Usage Frequency: 4
Quality:
znesek osnovne premije se prilagodi na podlagi nerealiziranih izgub, ki se izkažejo ob koncu leta v izkazu poslovnega izida.
the original option premium amount shall be adjusted on the basis of unrealised losses taken to the profit and loss account at the year-end.
Last Update: 2014-11-21
Usage Frequency: 4
Quality:
nerealizirani odhodki, preneseni v izkaz uspeha, se v naslednjih letih ne stornirajo v breme novih nerealiziranih prihodkov;
unrealised losses taken to the profit and loss account shall not be reversed in subsequent years against new unrealised gains;
institucije redno primerjajo dejanske donose iz lastniških instrumentov, izračunane z uporabo realiziranih in nerealiziranih dobičkov in izgub, z modeliranimi ocenami.
institutions shall regularly compare actual equity returns computed using realised and unrealised gains and losses with modelled estimates.
1.6 obravnava prenosa nerealiziranih dobičkov podjetij med državami članicami ne bi smela temeljiti le na primeru, ki se nanaša izključno na fizične osebe.
1.6 the treatment of transfers of corporate unrealised gains between member states can hardly be exclusively based on a case involving transfers for private individuals.
ni neto izravnave nerealiziranih odhodkov pri katerem koli vrednostnem papirju, valuti ali imetju v zlatu v breme nerealiziranih prihodkov iz drugih vrednostnih papirjev, valut ali zlata.
there shall be no netting of unrealised losses in any one security, or in any currency or in gold holdings against unrealised gains in other securities or currencies or gold.
nerealizirani odhodki, preneseni v izkaz uspeha ob koncu leta, se v naslednjih letih ne stornirajo v breme nerealiziranih odhodkov, razen če je instrument dospel ali odpoklican.
unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated.
nerealizirani odhodki, preneseni v izkaz uspeha ob koncu leta, se v naslednjih letih ne stornirajo v breme nerealiziranih prihodkov, razen, če je instrument dospel ali odpoklican.
unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits, unless the instrument is closed out or terminated.
v letu 2008 so računi prevrednotenja, ki izvirajo iz nerealiziranih dobičkov od sredstev in obveznosti, znašali 11,4 milijarde eur, v primerjavi s 6,2 milijarde eur v letu 2007.
in 2008, the revaluation accounts arising from unrealised gains on assets and liabilities amounted to euros 11.4 billion, compared with euros 6.2 billion in 2007.
( e) ni neto izravnave nerealiziranih izgub pri katerem koli vrednostnem papirju, valuti ali imetju v zlatu v breme nerealiziranih dobičkov iz drugih vrednostnih papirjev, valut ali zlata.
( e) there shall be no netting of unrealised losses in any one security, or in any currency or in gold holdings against unrealised gains in other securities or currencies or gold.
kreditne institucije redno primerjajo dejanske donose iz lastniških instrumentov (izračunane z uporabo realiziranih in nerealiziranih dobičkov in izgub) z modeliranimi ocenami.
credit institutions shall regularly compare actual equity returns (computed using realised and unrealised gains and losses) with modelled estimates.