検索ワード: metoda enakomernega časovnega amortiziranja (スロベニア語 - 英語)

Če vzorca ni mogoče zanesljivo ugotoviti, se uporabi metoda enakomernega časovnega amortiziranja.
if that pattern cannot be determined reliably, the straight-line method should be used.

sem spadajo metoda enakomernega časovnega amortiziranja, metoda padajočega amortiziranja in metoda funkcionalnega amortiziranja.
these methods include the straight-line method, the diminishing balance method and the unit of production method.

uporablja se metoda enakomernega časovnega amortiziranja, razen za izjeme, ki jih določi računovodja komisije.
the depreciation method to be applied shall be the straight-line method, apart from exceptions stipulated by the commission's accounting officer.

Če ga ni mogoče zanesljivo ugotoviti, se uporabi metoda enakomernega amortiziranja.
if that pattern cannot be determined reliably, the straight-line method should be adopted.

take so metoda enakomernega amortiziranja, metoda padajočega amortiziranja in metoda funkcionalnega amortiziranja.
these methods include the straight-line method, the diminishing balance method and the unit of production method.

metoda enakomernega časovnega amortiziranja se uporablja, razen če obstajajo prepričljivi dokazi, da je v danih okoliščinah ustreznejša kaka druga metoda.
the straight-line method should be adopted unless there is persuasive evidence that another method is more appropriate in the circumstances.

brez poseganja v odstavek 2 ter člena 37 in 38 se osnovna sredstva med dobo njihove koristnosti amortizirajo posamično po metodi enakomernega časovnega amortiziranja.
without prejudice to paragraph 2 and articles 37 and 38, fixed assets shall be depreciated individually over their useful lives on a straight-line basis.

osnovna sredstva se amortizirajo v skladu z njihovo pričakovano obratovalno dobo, z uporabo metode enakomernega časovnega amortiziranja cene sredstev, ki se amortizirajo.
fixed assets shall be depreciated in accordance with their expected operating life, using the straight-line method applied to the costs of the assets being depreciated.

osnovna sredstva se amortizirajo, v skladu z njihovo pričakovano obratovalno dobo, z uporabo metode enakomernega časovnega amortiziranja za ceno sredstev, ki se amortizirajo.
fixed assets shall be depreciated in accordance with their expected operating life, using the straight-line method applied to the costs of the assets being depreciated.

osnovna sredstva se amortizirajo, v skladu z njihovo pričakovano obratovalno dobo, z uporabo metode enakomernega časovnega amortiziranja za nabavno ceno sredstev, ki se amortizirajo.
fixed assets shall be depreciated, in accordance with their expected operating life, using the straight-line method applied to the historic costs of the assets being depreciated.

redko, če sploh, se pojavljajo prepričljivi dokazi, ki podpirajo kako drugo metodo amortiziranja dobrega imena in ne metodo enakomernega časovnega amortiziranja, zlasti če je posledica drugih metod manjši znesek amortizacijskega popravka vrednosti kot pri enakomernem časovnem amortiziranju.
there will rarely, if ever, be persuasive evidence to support an amortisation method for goodwill other than the straight-line basis, especially if that other method results in a lower amount of accumulated amortisation than under the straight-line method.

vendar pa, če pri varovanju poštene vrednosti pred tveganjem (spremembe) izpostavljenosti portfelja finančnih sredstev ali finančnih obveznosti tveganjem zaradi sprememb obrestnih mer (in samo pri takšnem varovanju), obračunavanje po ponovno izračunani veljavni obrestni meri ni mogoče, se prilagoditev obračuna po metodi enakomernega časovnega amortiziranja.
however, if, in the case of a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities (and only in such a hedge), amortising using a recalculated effective interest rate is not practicable, the adjustment shall be amortised using a straight-line method.