Je was op zoek naar: davčno priznani prihodki (Sloveens - Engels)

358/1997, glede ustvarjenih kapitalskih dobičkov, ki niso bili davčno priznani.
358/1997, as to the capital gains realised but not fiscally recognised.

zato so kapitalski dobički gospodarske družbe obdavčljivi ločeno od dobičkov delničarjev, ko so dobički ustvarjeni in davčno priznani kot rezultat prodaje ali prenosa sredstev družbe.
company capital gains are therefore separately taxable from the shareholders gains when the gains resulting from the sale or transfer of the company assets are realised and fiscally recognised.

v skladu s členom 7(2) zakona 218/1990 kapitalski dobički, ustvarjeni iz vložka bančnih sredstev, niso bili davčno priznani zaradi zagotovitve davčne nevtralnosti.
pursuant to article 7(2) of law 218/1990, the capital gains realised from the contribution of banking assets were not fiscally recognised to ensure tax neutrality.

promptne in terminske transakcije s tv, začete v letu 1, z datumom valutacije transakcije v letu 2 noben poseben dogovor ni potreben, ker so transakcije knjižene na datum sklenitve posla, prav tako so na ta datum priznani prihodki in odhodki. naj bi se obravnavalo enako kakor pri standardnem pristopu( 2):--- prodaja tv se knjiži zabilančno v letu 1 z namenom poročanja realiziranih pozitivnih in negativnih tečajnih razlik v finančnem letu, v katerem je transakcija dogovorjena,--- kupljene tv se knjižijo zabilančno v letu 1 in vplivajo na povprečno nabavno vrednost valutne pozicije od tega datuma naprej,--- prevrednotenje valutnega imetja ob koncu leta mora upoštevati neto nakupe/ prodaje z datumom valutacije v naslednjem poslovnem letu.
gains and losses are considered as realised at the spot date of the transaction at settlement date the off-balance sheet entries are reversed, and on balance sheet entries are made for period end treatment see below under fx spot and forward transactions crossing a period end fx spot and forward transactions initiated in year 1 with the spot date of the transaction in year 2 no special arrangement is needed because transactions are booked at trade date, and gains and losses are recognised at that date should be treated as in the regular approach( 2): — fx sales are booked off-balance sheet in year 1 in order to report the fx realised gains/ losses in the financial year in which the transaction was agreed — fx purchased are booked off-balance sheet in year 1 affecting the average cost of the foreign currency position from this date — year-end revaluation of a currency holding must take into account net purchases/ sales with a spot date in the following financial year