Results for temporary difference translation from English to Slovenian

taxable temporary difference
obdavčljiva začasna razlika

the temporary difference will reverse in the foreseeable future;
bodo začasne razlike odpravljene v predvidljivi prihodnosti;

the net taxable temporary difference for the year 20x1 is 40000.
Čista obdavčljiva začasna razlika za leto 20x1 je 40000.

taxable temporary differences
obdavčljive začasne razlike

in the same period as the expected reversal of the deductible temporary difference;
v istem obdobju kot pričakovana odprava odbitnih začasnih razlik;

it is probable that the temporary difference will not reverse in the foreseeable future.
verjetno je, da začasne razlike ne bodo odpravljene v predvidljivi prihodnosti.

taxable profit will be available against which the temporary difference can be utilised.
bo na razpolago obdavčljivi dobiček, tako da bo mogoče izrabiti začasne razlike.

the tax base of the asset is 70 and there is a taxable temporary difference of 80.
davčna vrednost sredstva je 70 in zato obstaja obdavčljiva začasna razlika 80.

a temporary difference exists between the carrying amount of the liability and its tax base;
med knjigovodsko vrednostjo obveznosti in njihovo davčno vrednostjo je začasna razlika;

a deductible temporary difference arises if the tax base of the asset exceeds its carrying amount.
odbitna začasna razlika se pojavi, če davčna vrednost sredstva preseže njegovo knjigovodsko vrednost.

any difference between the carrying amount of goodwill and its tax base of nil is a taxable temporary difference.
vsaka razlika med knjigovodsko vrednostjo dobrega imena in njegovo davčno vrednostjo nič je obdavčljiva začasna razlika.

the carrying amount of the asset is less than its tax base and this gives rise to a deductible temporary difference.
knjigovodska vrednost sredstva je manjša od njegove davčne vrednosti in to povzroča odbitno začasno razliko.

the temporary difference is the difference between the carrying amount of the development costs and their tax base of nil.
začasna razlika je razlika med knjigovodsko vrednostjo stroškov razvijanja in njihovo davčno vrednostjo nič.

the resulting taxable temporary difference arises from the initial recognition of the equity component separately from the liability component.
posledica je obdavčljiva začasna razlika, ki se pojavi iz začetnega pripoznanja kapitalske sestavine ločeno od dolgovne sestavine.

in respect of each type of temporary difference, and in respect of each type of unused tax losses and unused tax credits:
za vsako vrsto začasnih razlik in za vsako vrsto neizrabljenih davčnih izgub in neizrabljenih davčnih dobropisov:

as a result, the total taxable temporary difference relating to the investment property is 80 (20 + 60).
tako je skupna obdavčljiva začasna razlika, ki se nanaša na naložbeno nepremičnino 80 (20 + 60).

as the enterprise recovers the carrying amount of the asset, the taxable temporary difference will reverse and the enterprise will have taxable profit.
ko podjetje povrne knjigovodsko vrednost sredstva, se obdavčljiva začasna razlika odpravi in podjetje ima obdavčljivi dobiček.

the method of accounting for such a temporary difference depends on the nature of the transaction which led to the initial recognition of the asset:
metoda obračunavanja takšne začasne razlike je odvisna od vrste posla, ki je privedel do začetnega pripoznanja sredstva:

taxable temporary difference tax rate deferred tax liability cumulative tax depreciation 30 30 % 9 proceeds in excess of cost 50 nil — total 80 9
obdavčljiva začasna razlika davčna stopnja odložena obveznost za davek nabrana davčna amortizacija 30 30 % 9 izkupiček nad nabavno vrednostjo 50 nič — skupaj 80 9

an alternative analysis is that the accrued dividends receivable have a tax base of nil and that a tax rate of nil is applied to the resulting taxable temporary difference of 100.
pri drugi analizi imajo obračunane terjatve za dividende davčno vrednost nič in se uporabi davčna stopnja nič na nastalo obdavčljivo začasno razliko 100.