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institutions may use internal pricing methods to allocate the relevant indicator between business lines.
institucije lahko za razporeditev relevantnega kazalnika med poslovnimi področji uporabijo notranje metode oblikovanja cen.
however, the use of an alternative pricing method results in a fair value measurement categorised within a lower level of the fair value hierarchy.
vendar uporaba drugačne metode določanja cen povzroči razvrstitev merjenja poštene vrednosti na nižjo raven hierarhije poštene vrednosti;
the ombudsman considered that, by stating that it would apply unit prices and by applying a erwards the overall pricing method, the commission failed to comply with the rules governing the tender procedure.
komisij a je menila, da so njene službe ravnale v skladu s pravili in načeli razpisnega postopka.
in that case, as a practical expedient, an entity may measure fair value using an alternative pricing method that does not rely exclusively on quoted prices (eg matrix pricing).
v tem primeru lahko podjetje kot praktičen zgled izmeri pošteno vrednost z uporabo drugačne metode določanja cen, ki se ne zanaša izključno na kotirane cene (npr. matrično določanje cen).
an explanation about the selection and application of the transfer pricing method[s], i.e. why a specific transfer pricing method was selected and how it was applied;
razlago glede izbire in uporabe metod(e) oblikovanja transfernih cen, tj. zakaj je določena metoda oblikovanja transfernih cen bila izbrana in na kakšen način je bila uporabljena;
the norwegian authorities were aware that the market price was 25–30 % below the internal pricing between the production department and the public road administration – which is precisely the reason for the liberalisation of the market.
norveški organi so se zavedali, da je bila tržna cena za 25–30 % nižja od notranje cene med oddelkom za gradnjo in upravo za javne ceste – kar je pravzaprav razlog za liberalizacijo trga.
since these factors are attached to where a company earns its profits, they are more resilient to aggressive tax planning practices than the widespread transfer pricing methods for allocating profit.
ker so ti faktorji povezani s krajem, v katerem družba ustvarja dobiček, so bolj odporni proti praksam agresivnega davčnega načrtovanja kot splošne metode za določanje transfernih cen za razporeditev dobička.
a working committee was set up in this context with representatives from the above bodies, which adopted guidelines on the drafting of, inter alia, the ppas and the pricing methods.
v tem okviru je bil ustanovljen delovni odbor s predstavniki iz zgoraj omenjenih organov, ki je sprejel smernice glede osnutkov snee in metod določanja cen.
the sales prices on the commercial invoices were found to be "sales-tax-free" and relevant internal pricing policy documents indicated that the sales tax was "nil at present".
za prodajne cene na trgovinskih računih je bilo ugotovljeno, da niso vsebovale prometnega davka, ustrezni dokumenti o notranji cenovni politiki pa so pokazali, da je bil prometni davek "trenutno na ravni nič".
accordingly, the use of non-transparent pricing methods should not be allowed, since it is commonly accepted that those methods make it extremely difficult for users to establish the real price of the payment service.
v skladu s tem se ne bi smela dovoliti uporaba nepreglednih načinov oblikovanja cen, ker je splošno znano, da te metode uporabnikom zelo otežujejo ugotavljanje realne cene plačilne storitve.
the sales prices on the commercial invoices were found to be "sales-tax-free" and relevant internal pricing policy documents indicated that the sales tax was "nil at present".
za prodajne cene na trgovinskih računih je bilo ugotovljeno, da niso vsebovale prometnega davka, ustrezni dokumenti o notranji cenovni politiki pa so pokazali, da je bil prometni davek "trenutno na ravni nič".