Вы искали: konsolidiranim (Словенский - Английский)

pojasnila h konsolidiranim računovodskim izkazom
the notes to the consolidated financial statements

izjema se razkrije v pojasnilih h konsolidiranim računovodskim izkazom.
this exemption shall be disclosed in the notes to the consolidated financial statements.

to izvzetje se razkrije v pojasnilih h konsolidiranim računovodskim izkazom.
this exemption shall be disclosed in the notes to the consolidated financial statements.

letni računovodski izkazi nadrejenega podjetja se priložijo konsolidiranim računovodskim izkazom.
the annual accounts of the parent undertaking shall be attached to the consolidated accounts.

zagotoviti skladnost proračuna za leto 2006 s konsolidiranim srednjeročnim okvirom izdatkov.
ensure consistency of the 2006 budget with the consolidated medium-term expenditure framework.

se to razkrije v pojasnilih h konsolidiranim računovodskim izkazom in se navedejo razlogi;
that fact shall be disclosed in the notes to the consolidated financial statements and reasons given;

podrobne informacije o izvajanju finančnih popravkov so v pojasnilu 6 h konsolidiranim računovodskim izkazom.
detailed information on the implementation of financial corrections is provided in note 6 to the consolidated accounts.

vsako takšno odstopanje se navede v pojasnilih h konsolidiranim računovodskim izkazom in obrazloži v pojasnilih.
any such departures shall be disclosed in the notes to the consolidated financial statements and the reasons for them given.

vsako takšno odstopanje se mora navesti v prilogi h konsolidiranim računovodskim izkazom in obrazložiti v pojasnilih.
any such departures shall be disclosed in the notes on the consolidated accounts and the reasons for them given.

ker morajo priloge h konsolidiranim računovodskim izkazom navesti podrobnosti o podjetjih, ki se bodo konsolidirala;
whereas the notes on consolidated accounts must give details of the undertakings to be consolidated;

morebitna tovrstna odstopanja se razkrijejo v pojasnilih h konsolidiranim računovodskim izkazom, navedejo pa se tudi razlogi zanje.
any such departures shall be disclosed in the notes to the consolidated financial statements and reasons given.

kadar se uporabi ta izjema, je treba to dejstvo navesti v prilogi h konsolidiranim računovodskim izkazom in obrazložiti v pojasnilih.
where use is made of this derogation that fact shall be disclosed in the notes on the consolidated accounts and the reasons therefor given.

konsolidirani računovodski izkazi so sestavljeni iz konsolidirane bilance stanja, konsolidiranega izkaza poslovnega izida in priloge h konsolidiranim računovodskim izkazom.
consolidated accounts shall comprise the consolidated balance sheet , the consolidated profit-and-loss account and the notes on the accounts.

kadar se uporabi to odstopanje, se to dejstvo navede v pojasnilih h konsolidiranim računovodskim izkazom, navedejo pa se tudi razlogi zanjo.
where use is made of this derogation, that fact shall be disclosed in the notes to the consolidated financial statements and reasons given.

ustrezno razkritje takih ureditev, ki niso vključene v bilanco, je treba vključiti v pojasnila k računovodskim izkazom oziroma h konsolidiranim računovodskim izkazom.
appropriate disclosure of such arrangements that are not included in the balance sheet should be set in the notes to the accounts or the consolidated accounts.

kadar so letni računovodski izkazi obvladujočega podjetja priloženi konsolidiranim računovodskim izkazom, se lahko revizijska poročila, ki se zahtevajo v tem členu, združijo.
where the annual financial statements of the parent undertaking are attached to the consolidated financial statements, the audit reports required by this article may be combined.

razlika med tem zneskom in knjigovodsko vrednostjo, izračunano v skladu s pravili merjenja iz poglavij 2 in 3, se ločeno razkrije v konsolidirani bilanci stanja ali v pojasnilih h konsolidiranim računovodskim izkazom.
the difference between that amount and the book value calculated in accordance with the measurement rules laid down in chapters 2 and 3 shall be disclosed separately in the consolidated balance sheet or in the notes to the consolidated financial statements.

računovodja komisije konsolidira začasne zaključne račune in najpozneje do 31. marca naslednjega leta pošlje računskemu sodišču začasni zaključni račun vsake institucije in vsakega organa iz člena 185, skupaj z začasnim konsolidiranim zaključnim računom.
the commission's accounting officer shall consolidate the provisional accounts and shall send to the court of auditors, by 31 march of the following year at the latest, the provisional accounts of each institution and each body referred to in article 185 together with the provisional consolidated accounts.

razlika med to vrednostjo in zneskom, ki ustreza deležu v kapitalu in rezervah, ki ga predstavlja delež v kapitalu v tem pridruženem podjetju, se ločeno navede v konsolidirani bilanci stanja ali v pojasnilih h konsolidiranim računovodskim izkazom.
the difference between that value and the amount corresponding to the proportion of capital and reserves represented by the participating interest in that associated undertaking shall be disclosed separately in the consolidated balance sheet or in the notes to the consolidated financial statements.

ukrepanje je bilo osredotočeno na boljše izvajanje in izvrševanje, doseganje višje stopnje hierarhije ravnanja z odpadki, spodbujanje vseh vidikov preprečevanja nastajanja odpadkov ter premik k celovitejšim in konsolidiranim politikam virov, pri katerih je ravnanje z odpadki bistveni element širše slike.
intervention has focussed on better implementation and enforcement, moving up the waste hierarchy, promoting prevention in all its aspects and shifting to more holistic and consolidated resource policies which encompass waste management as an essential element of a wider picture.