De traductores profesionales, empresas, páginas web y repositorios de traducción de libre uso.
the opening balance sheet for each financial year must correspond to the closing balance sheet for the preceding financial year.
il-karta tal-ftuħ tal-bilanċi għal kull sena finanzjarja għandha taqbel mal-karta tal-bilanċ li tagħlaq għas-sena finanzjarja ta' qabel.
the market prices and rates applied by the ecb in the opening balance sheet on 1 january 1999 were the new average cost at the start of the transitional period.
il-prezzijiet tas-suq u r-rati applikati mil-ecb filbalance sheet tal-ftuħ fl-1 ta » jannar 1999 kienu l-ispejjeż medji l-ġodda fil-bidu tal-perijodu tranżizzjonali.
the market prices and rates applied by the ecb and the ncbs in the opening balance sheets on 1 january 1999 were the new average cost at the start of the transitional period.
il-prezzijiet tas-suq u r-rati applikati mill-bce u mill-bcn filbalance sheet tal-ftugh fl-1 ta » jannar 1999 kienu l-ispiża medja l-gdida fil-bidu tal-perjodu transitorju.
the market prices and rates applied by the ncbs in the opening balance sheets at the start of eurosystem participation shall be considered as the average cost of these ncbs » assets and liabilities.
il-prezzijiet tas-suq u r-rati applikati mill-bĊni filkarti tal-bilanċ tal-ftuħ fil-bidu tal-parteċipazzjoni ta » l-eurosistema għandhom ikunu kkunsidrati bħala l-ispiża medja ta » dan l-attiv u lpassiv tal-bĊni.
where such a change is a major one , a member state may require or permit this obligation to be fulfilled by the preparation of an adjusted opening balance sheet and an adjusted profit-and-loss account.
meta dik il-bidla hija waħda prinċipali, stat membru jista' jeħtieġ jew jippermetti li dan l-obbligu għandu jitwettaq bil-preparazzjoni ta' karta tal-bilanċi tal-ftuħ aġġustata u kont aġġustat ta' qligħ u telf.
nevertheless, the court found that at the time of its audit further progress was required as the figures needed for the establishment of the 2005 opening balances had not been validated by the commission's authorising officers.
madanakollu, il-qorti sabet li matul iż-żmien tal-verifika tagħha aktar progress huwa meħtieġ peress li, l-figuri neċessarji għat-twaqqif tal-bilanċi ta' ftuħ għall-2005 ma kienux ġew validati mill-uffiċjali ta' approvazzjoni tal-kummissjoni.