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17 in most cases the periods over which an entity recognises the costs or expenses related to a government grant are readily ascertainable.
17 v večini primerov je obdobja, v katerih podjetje pripoznava stroške ali odhodke, povezane z državno podporo, mogoče hitro ugotoviti.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
an internal evaluation report of the results obtained, as ascertainable on the date of the report and of the use that can be made of them.
interno ocenjevalno poročilo doseženih rezultatov po stanju na datum poročila in možnosti njihove uporabe.
Last Update: 2014-11-21
Usage Frequency: 2
Quality:
as regards products of undetermined origin , the earliest ascertainable price paid for such products in the territory of the country where manufacture takes place;
za izdelke z nedoločljivim izvorom, prva določljiva cena, plačana za take izdelke na ozemlju države, kjer je potekala izdelava;
however, according to the information provided to the commission, it is not ascertainable that the realignment of the southern runway was the most favourable solution for economic purposes.
vendar glede na informacije, predložene komisiji, ni mogoče nedvoumno ugotoviti, ali je bila prilagoditev smeri južne vzletno-pristajalne steze ekonomsko najugodnejša rešitev.
in most cases the periods over which an enterprise recognises the costs or expenses related to a government grant are readily ascertainable and thus grants in recognition of specific expenses are recognised as income in the same period as the relevant expense.
v večini primerov je obdobja, v katerih podjetje pripoznava stroške ali odhodke, povezane z državno podporo, mogoče hitro ugotoviti, tako da se podpore za pokritje posebnih stroškov pripoznavajo kot prihodki v istem obdobju kot ustrezni odhodki.
otherwise, and as a minimum requirement, these costs must be ascertainable in the credit agreement on the basis of an indication of the percentage linked to a reference rate, a calculation method or the most realistic estimate possible.
sicer pa velja minimalna zahteva, da je te stroške mogoče ugotoviti v kreditni pogodbi na podlagi navedbe odstotka, povezanega z referenčno obrestno mero, z metodo izračuna ali s kar najbolj realistično oceno.
“value” means the customs value of the materials at the time of import or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the community.
‚vrednost‘ pomeni carinsko vrednost materialov v času uvoza ali, če ta ni znana in se ne da ugotoviti, prva preverljiva cena, plačana za materiale v skupnosti.
where the substantial transformation criterion is expressed in terms of the ad valorem percentage rule, the values to be taken into consideration should be: - for the materials imported, the dutiable value at importation or, in the case of materials of undetermined origin, the first ascertainable price paid for them in the territory of the country in which manufacture took place, and
Če je merilo bistvenega predrugačenja izraženo z odstotnim pravilom glede na vrednost, se upoštevajo vrednosti: - za uvožene materiale carinska vrednost ob uvozu ali, pri materialih nedoločljivega porekla, prva preverljiva cena, plačana zanje na ozemlju države, v kateri je bila opravljena izdelava, in