Je was op zoek naar: acquiree (Engels - Sloveens)

to closing facilities of the acquiree;
zapiranje obratov prevzetega podjetja;

to eliminating product lines of the acquiree;
izločanje blagovnih skupin prevzetega podjetja;

the terms of the acquiree’s awards; or
pogoji plačil prevzetega podjetja ali

the non-controlling interest in the acquiree, if any;
neobvladujoč delež v prevzetem podjetju, če obstaja,

to compensating employees of the acquiree for termination of their employment;
dajanje nadomestil zaposlencem prevzetega podjetja za prenehanje njihovega službovanja;

an acquirer sometimes obtains control of an acquiree without transferring consideration.
prevzemnik včasih pridobi obvladovanje nad prevzetim podjetjem brez prenosa nadomestila.

the acquirer and acquiree agree to combine their businesses by contract alone.
prevzemnik in prevzeto podjetje se dogovorita, da bosta svoji podjetji združila samo s pogodbo.

a transaction that remunerates employees or former owners of the acquiree for future services; and
transakcija, ki nagrajuje zaposlence ali nekdanje lastnike prevzetega podjetja za storitve v prihodnje, ter

a transaction that in effect settles pre-existing relationships between the acquirer and acquiree;
transakcija, ki dejansko poravnava prej obstoječi odnos med prevzemnikom in prevzetim podjetjem,

the amount of any non-controlling interest in the acquiree measured in accordance with this ifrs; and
zneska neobvladujočega deleža v prevzetem podjetju, merjenega v skladu s tem msrp, ter

an acquirer sometimes obtains control of an acquiree in which it held an equity interest immediately before the acquisition date.
prevzemnik včasih pridobi obvladovanje nad prevzetim podjetjem, v katerem je neposredno pred datumom prevzema imel delež v lastniškem kapitalu.

amounts that, under the transitional provisions of paragraph 155(b), the acquiree had not recognised.
zneske, ki jih po prehodnih določbah odstavka 155(b) prevzemnik ni pripoznal.

any forward contract between an acquirer and a selling shareholder to buy or sell an acquiree that will result in a business combination at a future acquisition date.
morebitnih terminskih pogodbah med prevzemnikom in delničarjem, ki prodaja, o nakupu ali prodaji prevzetega podjetja, katerih posledica bo poslovna združitev na datum prevzema v prihodnosti.

a transaction that reimburses the acquiree or its former owners for paying the acquirer’s acquisition-related costs.
transakcija, ki je povračilo prevzetemu podjetju ali njegovim nekdanjim lastnikom plačila stroškov prevzemnika v zvezi s prevzemom.

a business combination may result in a parent-subsidiary relationship in which the acquirer is the parent and the acquiree a subsidiary of the acquirer.
poslovna združitev lahko povzroči razmerje med obvladujočim in odvisnim podjetjem, v katerem je prevzemnik obvladujoče podjetje in prevzeti odvisno podjetje.

7 the guidance in ifrs 10 consolidated financial statements shall be used to identify the acquirer—the entity that obtains control of another entity, ie the acquiree.
7 pri določitvi prevzemnika – podjetja, ki pridobi obvladovanje drugega podjetja, tj. prevzetega podjetja, je treba uporabljati napotke iz msrp 10 konsolidirani računovodski izkazi.

an acquirer recognises an intangible asset that meets the recognition criteria in paragraphs 19 and 20, even if that intangible asset had not been recognised in the financial statements of the acquiree;
pripozna prevzemnik neopredmeteno sredstvo, ki zadošča sodilom za pripoznavanje iz odstavkov 19 in 20, celo če tisto neopredmeteno sredstvo ni pripoznano v prevzemnikovih računovodskih izkazih;

b45 the fair values of the acquirer’s interest in the acquiree and the non-controlling interest on a per-share basis might differ.
b45 poštene vrednosti prevzemnikovega deleža v prevzetem podjetju in neobvladujoči delež na podlagi delnice se lahko razlikujejo.

conversely, if an asset or liability was subsumed in goodwill under previous gaap but would have been recognised separately under ias 22, that asset or liability remains in goodwill unless ifrss would require its recognition in the separate financial statements of the acquiree.
Če pa sta bila sredstvo ali dolg vključena v dobro ime v skladu s prejšnjimi ssrn, vendar bi bila v skladu z mrs 22 pripoznana ločeno, navedeno sredstvo ali dolg ostaneta v dobrem imenu, razen če bi msrp zahtevali, da se pripoznata v ločenih računovodskih izkazih prevzetega podjetja.

as of the acquisition date, the acquirer shall recognise, separately from goodwill, the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree.
na datum prevzema mora prevzemnik, ločeno od dobrega imena, pripoznati opredeljiva pridobljena sredstva, prevzete obveznosti in neobvladujoči delež v prevzetem podjetju.