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kakšna so pravila zaokroževanja in preračunavanja
example of rounding after conversion into euros at the central rate example ï:
Last Update: 2014-02-06
Usage Frequency: 1
Quality:
uporaba pristopa preračunavanja na podlagi mrs 29
applying the restatement approach under ias 29
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
pojasnilo 7 opmsrp uporaba pristopa preračunavanja na podlagi mrs 29 računovodsko poročanje v hiperinflacijskih gospodarstvih
ifric interpretation 7 applying the restatement approach under ias 29 financial reporting in hyperinflationary economies
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
pravila glede preračunavanja zneskov, ki se bodo izterjali, in glede prenosa izterjanih zneskov.
the rules on conversion of the sums to be recovered and on the transfer of sums recovered.
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
stroški preračunavanja, bančni stroški in izgube zaradi tečajne razlike niso predmet sofinanciranja skupnosti.
conversion costs, bank charges and exchange losses shall not be subject to community co-financing.
Last Update: 2014-11-21
Usage Frequency: 2
Quality:
druge države članice dovoljujejo periodično nominalno obrestno mero, pri čemer se uporablja metoda proporcionalnega preračunavanja.
other member states permit a nominal periodic rate using a proportional conversion method.
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
z odstopanjem od odstavka 1 lahko uredba o evropskem teritorialnem sodelovanju vzpostavi posebna pravila o trenutku preračunavanja v euro.
by way of derogation from paragraph 1, the etc regulation may establish specific rules on the timing for conversion into euro.
Last Update: 2014-11-18
Usage Frequency: 1
Quality:
večina takih metod zahteva tudi uporabo katere izmed oblik preračunavanja, ki jim je skupno splošno priznavanje medsebojne povezanosti spreminjanja cen in financiranja podjetja.
most such methods also require the application of some form of adjustments which have in common a general recognition of the interaction between changing prices and the financing of an enterprise.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
objavijo podrobno prehodno tabelo z elementi preračunavanja podatkov, osnovanih na plačilih, v podatke, osnovane na esa-95.
a detailed reconciliation table showing the elements of transition between cash based and esa 95-based data.
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
ker je raziskava delovne sile vzorčna raziskava, se opiše tudi postopek preračunavanja na nacionalno raven (viri podatkov in metoda izračuna).
as the labour force survey is a sample survey, the procedure for grossing up to the national total shall also be described (data sources and method of calculation).
Last Update: 2014-11-21
Usage Frequency: 2
Quality:
pri zaokroževanju se denarni zneski v evrih zaokrožajo navzgor ali navzdol na najbližji cent. Če je rezultat preračunavanja znesek, ki je točno na sredini, se zaokroži navzgor.
paying in coins and low-value banknotes after the introduction of the euro will become important, as the prices ofbasic consumer goods, e.g. bread and other bakery products, will be around 7 euro.
Last Update: 2014-02-06
Usage Frequency: 1
Quality:
z opisano metodo določamo količine reducirajočih sladkorjev in celotnih sladkorjev po inverziji, izraženih kot glukoza, ali kjer je to primerno, kot saharoza s faktorjem preračunavanja 0,95.
this method makes it possible to determine the amount of reducing sugars and total sugars after inversion, expressed as glucose or where appropriate as sucrose, converting by the factor 0.95.
Last Update: 2014-11-21
Usage Frequency: 3
Quality:
pri postavkah v konsolidiranih računovodskih izkazih, ki se ali so se izvorno glasile na tujo valuto, mora biti pojasnjen tudi tečaj in način preračunavanja v domačo valuto, v kateri so bili sestavljeni konsolidirani računovodski izkazi.
for items included in the consolidated accounts which are or were originally expressed in foreign currency the bases of conversion used to express them in the currency in which the consolidated accounts are drawn up must be disclosed.
Last Update: 2014-11-21
Usage Frequency: 3
Quality:
mrs 21.5 navaja, da ta standard ne obravnava preračunavanja računovodskih izkazov podjetja iz njegove poročevalne valute v kako drugo valuto za potrebe uporabnikov, ki so vajeni takšne valute, ali za podobne namene.
ias 21.5 states that the standard does not deal with the restatement of an enterprise's financial statements from its reporting currency into another currency for the convenience of users accustomed to that currency or for similar purposes.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
ko euro postane domača valuta sodelujoče države, se postopek preračunavanja iz odstavka 3 še naprej uporablja za vse izdatke, ki jih je v računovodske izkaze zabeležil organ za potrjevanje pred datumom začetka veljavnosti nepreklicno določenega menjalnega razmerja med nacionalno valuto in eurom.
when the euro becomes the currency of a participating country, the conversion procedure set out in paragraph 3 shall continue to apply to all expenditure recorded in the accounts by the certifying authority before the date of entry into force of the fixed conversion rate between the national currency and the euro.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
vodoravna razdalja od vrha ali druge ustrezne točke na anteni, določene med postopkom preračunavanja, navedenim v točki 5.1 te priloge, do zunanje površine vozila mora biti 10,0 ± 0,2 m.
the horizontal distance from the tip or other appropriate point of the antenna defined during the normalization procedure described in paragraph 5.1 to this annex to the outer body surface of the vehicle shall be 10,0 ± 0,2 m.