Je was op zoek naar: retained earnings (Engels - Sloveens)

retained earnings
preneseni čisti dobiček.

(c) retained earnings;
(c) zadržane čiste dobičke;

note 1): retained earnings are exempt from taxation
opomba 1): zadržani dohodki so izvzeti iz obdavčitve

reinvested earnings are recorded in the period in which the retained earnings accrue.
reinvestirani dohodki se zajamejo v obdobju, v katerem nastane zadržani dohodek.

the transfer from revaluation surplus to retained earnings is not made through the income statement.
prenos s konta prevrednotovalnega presežka na konto zadržanega čistega dobička se ne opravi prek izkaza poslovnega izida.

restated retained earnings are derived from all the other amounts in the restated balance sheet.
preračunani zadržani čisti dobiček se dobi na podlagi vseh drugih zneskov v preračunani bilanci stanja.

any resulting adjustment should be reported as an adjustment to the opening balance of retained earnings.
vsak iz tega izhajajoč preračun je treba sporočiti kot preračun začetnega salda zadržanega čistega dobička.

the transfer of retained earnings to a reserve which forms part of the equity of the company;
prenos zadržanih dohodkov v sklad, ki je del lastniškega kapitala družbe;

the first portion is in retained earnings and represents the cumulative interest accreted on the liability component.
prvi del je v zadržanem dobičku in predstavlja nabrane obresti, ki se natečejo na sestavni del dolga.

the revaluation surplus included in equity may be transferred directly to retained earnings when the surplus is realised.
presežek iz prevrednotenja, ki je sestavni del kapitala, se lahko prenese neposredno na zadržani čisti dobiček, ko je presežek iztržen.

the cumulative revaluation surplus included in equity may be transferred directly to retained earnings when the surplus is realised.
nabrani presežek iz prevrednotenja, vštet v kapital, se lahko prenese neposredno na zadržani čisti dobiček, ko je presežek iztržen.

adjustments resulting from the subsequent resolution of a contingency affecting the purchase consideration shall be recognised in retained earnings.
prilagoditve, ki izhajajo iz naknadne rešitve pogojnih obveznosti, ki vplivajo na znesek kupnine, se pripozna v zadržanem dobičku.

any such amounts set aside represent appropriations of retained earnings and not expenses in determining net profit or loss for the period.
vse take obremenitve pa niso odhodki pri ugotavljanju čistega dobička v obdobju, temveč zmanjšujejo zadržani čisti dobiček.

adjust the opening balance of retained earnings for the earliest period presented for which such fair value was disclosed publicly;
preračuna začetni saldo zadržanega čistega dobička za najzgodnejša predstavljena obdobja, za katera je bila poštena vrednost javno razkrita;

in micro-businesses, credit cards and personal savings are the typical sources, with retained earnings in small companies.
tipični viri v mikropodjetjih so kreditne kartice in osebni prihranki, v malih pa zadržani dobiček.

a ccp’s capital, including retained earnings and reserves, shall be proportionate to the risk stemming from the activities of the ccp.
kapital cns, vključno z zadržanim dobičkom in rezervami cns, je sorazmeren s tveganjem, ki izhaja iz dejavnosti cns.

a ccp shall hold capital, including retained earnings and reserves, which shall be at all times more than or equal to the sum of:
cns ima kapital, vključno z zadržanim dobičkom in rezervami, ki je vedno večji ali enak znesku:

any adjustment resulting from the transition to iass should be treated as an adjustment to the opening balance of retained earnings of the earliest period presented in accordance with iass.
vsako prilagoditev, ki izhaja iz prehoda na mednarodne računovodske standarde, je treba obravnavati kot popravek začetnega salda zadržanega čistega dobička najzgodnejšega obdobja, predstavljenega v skladu z mednarodnimi računovodskimi standardi.

an entity shall recognise the resulting adjustments directly in retained earnings (or if appropriate, another category of equity) at the measurement date.
podjetje te prilagoditve neposredno pripozna v zadržanem čistem dobičku (ali po potrebi drugi kategoriji lastniškega kapitala) na datum merjenja.

investment income includes interest, dividends, remittances of branch profits, and direct investors’ shares of the retained earnings of direct investment enterprises.
dohodki iz naložb zajemajo obresti, dividende, nakazila dobičkov podružnic in deleže neposrednih investitorjev v zadržanih dobičkih podjetij z neposredno naložbo.