検索ワード: prevedbene tečajne razlike (スロベニア語 - 英語)

tečajne razlike
exchange-rate differences

negativne tečajne razlike;
exchange-rate losses;

tečajne razlike v navedenem letu
exchange differences for the year

prehodna ureditev za negativne tečajne razlike
transitional regime for foreign exchange losses

tečajne razlike v letu (dobiček +/izguba -)
exchange differences for the year (gain +/loss -)

Člen 4 prehodna ureditev za negativne tečajne razlike 1.
article 4 transitional regime for foreign exchange losses 1.

dovoljena drugačna rešitev za tečajne razlike je predstavljena v odstavku 21.
the allowed alternative treatment for such exchange differences is set out in paragraph 21.

popravki so dovoljeni za tečajne razlike, ki nastanejo pri izvrševanju proračuna.
adjustments may be made in respect of exchange differences occurring in the implementation of the budget.

tečajne razlike pri odloženih obveznostih za davek ali terjatvah za davek v tujini
exchange differences on deferred foreign tax liabilities or assets

normna rešitev za tečajne razlike iz odstavka 21 je podrobno obrazložena v odstavku 15.
the benchmark treatment for exchange differences dealt with in paragraph 21 is set out in paragraph 15.

popravki so dovoljeni za tečajne razlike, ki nastanejo pri izvrševanju proračuna organa unije.
adjustments may be made in respect of exchange differences occurring in the implementation of the budget of the union body.

tečajne razlike, navedene v točki ( c) v 39. členu, so posledica:
the exchange differences referred to in paragraph 39(c) result from:

finanzgericht ugotavlja, da bi bilo pri takih poslih nastale negativne tečajne razlike mogoče odbiti.
the finanzgericht states that the currency losses incurred as a

nerealizirane negativne tečajne razlike ( 644.857.885 ) skupaj ( 718.467.508 )
( 884,678 ) ( 655,805 )

tečajne razlike, ki izhajajo iz posojil v tuji valuti, če se obravnavajo kot preračun stroškov obresti.
exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs.

tečajne razlike, ki nastanejo pri prevedbi računovodskih izkazov poslovanja v tujini (glejte mrs 21).
exchange differences arising on the translation of the financial statements of a foreign operation (see ias 21).

višje neto pozitivne tečajne razlike od odlivov tuje valute je izravnal nižji neto realizirani dobiček od prodaje vrednostnih papirjev.
higher net exchange rate gains on foreign currency outflows were offset by lower net realised price gains on sales of securities.

valutni odlivi, ki povzročijo spremembo v stanju določene valute, lahko povzročijo realizirane pozitivne ali negativne tečajne razlike.
currency outflows that entail a change in the holding of a given currency may give rise to realised foreign exchange gains or losses.

samo transakcije, ki imajo za posledico spremembo v stanju določene valute, lahko povzročijo realizirane pozitivne ali negativne tečajne razlike.
only transactions that entail a change in the holding of a given currency may give rise to realised foreign exchange gains or losses.

10 obračunavanje varovanja pred tveganjem se lahko uporablja samo za tečajne razlike med funkcijsko valuto poslovanja v tujini in funkcijsko valuto obvladujočega podjetja.
10 hedge accounting may be applied only to the foreign exchange differences arising between the functional currency of the foreign operation and the parent entity’s functional currency.