검색어: mikrosubjektov (슬로베니아어 - 영어)

Čezmejne dejavnosti mikrosubjektov bi bile ovirane.
the cross-border activities of micro-entities would be hampered.

pravočasnost: izvzetje mikrosubjektov mora začeti veljati čimprej;
expeditious: the exemption for micro-entities must enter into force as soon as possible;

opredelitvijo mikrosubjektov, za katere bi se uporabljala enostavnejša računovodska ureditev.
the definition of micro-entities to which a lighter accounting regime would apply.

menim, da bi v posebnem primeru mikrosubjektov trenutna pravila lahko bila prekomerna.
i think that, in the specific case of micro-entities, the current rules could appear excessive.

naj navedem primer: direktiva o zamudah v plačilih in izvzetje mikrosubjektov iz računovodskih obremenitev.
to give an example: the directive on late payment, and the exemption of micro-entities from accounting burdens.

zaradi zagotavljanja varnosti in večje primerljivosti med računovodskimi izkazi mikrosubjektov je svet predlagal, da se za to kategorijo družb prepove računovodenje po poštenih vrednostih.
to provide certainty and ensure greater comparability between micro-entity accounts, the council also proposed that fair value accounting be prohibited for this category of company.

drugič, poročanje o finančnem položaju ne igra pomembne vloge pri izpolnjevanju zahtev po podatkih za lastnike mikrosubjektov, saj gre praviloma za družinske člane.
secondly, financial reporting does not play a significant role in meeting the information requirements of the owners of micro-entities, because they are, as a rule, family members.

tretjič, v nasprotju s tem, kar je bilo povedano, ni nujno, da ta predlog vključuje popolno izvzetje mikrosubjektov iz vseh računovodskih zahtev.
thirdly, contrary to what may have been said, this proposal does not necessarily involve completely exempting micro-entities of all accounting requirements.

tudi če so te številke nižje, je po mojem mnenju še vedno upravičeno, da nadaljujemo z razpravo o tem vprašanju, da bi tako spodbudili dejavnosti mikrosubjektov v evropi.
even if this figure were lower, that would, in my eyes, justify going ahead with the debate on this issue in order to encourage the activities of european micro-entities.

(1) oblikovanje kategorije mikrosubjektov, opredeljenih kot družb, ki na dan svoje bilance stanja ne presegajo omejitev dveh od spodnjih treh meril:
(1) creation of a category of micro-entities, defined as companies which on their balance sheet dates do not exceed the limits of two of the three following criteria:

glede na to, da je v ureditvi za mikrosubjekte predvideno zelo omejeno razkritje v obliki pojasnil k računovodskim izkazom, uporabniki izkazov mikrosubjektov ne bi vedeli, ali navedeni zneski iz bilance stanja in izkaza poslovnega izida predstavljajo poštene vrednosti.
given that the micro-entity regime provides for very limited disclosure by way of notes on the accounts, the users of the accounts of micro-entities would not know whether the amounts presented in the balance sheet and the profit and loss account incorporate fair values.

Čeprav precej spreminja predlog komisije, zlasti pri opredelitvi mikrosubjektov, ohranja namen predloga komisije, da se državam članicam ponudi možnost izvzetja mikrosubjektov iz pomembnega števila obremenjujočih računovodskih obveznosti na ravni eu.
even though it amends the commission proposal to a considerable extent, especially on the definition of micro-entities, it maintains the thrust of the commission proposal to offer the ability to the member states to exempt micro-entities from a considerable number of burdensome accounting obligations at eu level.

med načrtovanimi ukrepi so tudi mogoče izjeme za mikropodjetja in mala podjetja iz obstoječega pravnega reda; izboljšana udeležba malih podjetij pri oblikovanju predlogov predpisov eu; uvedba razsežnosti mikrosubjektov v obstoječe besedilo o msp; ter pregled izjem in manj strogih režimov za msp in mikropodjetja v predlogih komisije za nove predpise eu, njihovem sprejetju s strani zakonodajalca eu ter njihovem izvajanju v državah članicah.
the envisaged actions include possible exemptions for micro and small enterprises from the existing acquis; improved involvement of smaller enterprises in the shaping of proposals for eu regulation; introduction of a micro-entities dimension to the existing sme test and; a scoreboard on exemptions and lighter regimes for smes and micro companies in proposals made by the commission for new eu regulation, their adoption by the eu legislator and their implementation by member states.