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pridelek
yield
Last Update: 2014-11-21
Usage Frequency: 9
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porabljiva biološka sredstva so tista, ki bodo pospravljena kot kmetijski pridelek ali prodana kot biološka sredstva.
consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets.
v vseh primerih izmeri podjetje kmetijski pridelek ob njegovi spravitvi po pošteni vrednosti, zmanjšani za ocenjene stroške v trenutku prodaje.
in all cases, an enterprise should measure agricultural produce at the point of harvest at its fair value less estimated point-of-sale costs.
pospravljen kmetijski pridelek iz bioloških sredstev podjetja, je treba izmeriti po pošteni vrednosti, zmanjšani za ocenjene stroške prodaje v trenutku spravitve.
agricultural produce harvested from an enterprise's biological assets should be measured at its fair value less estimated point-of-sale costs at the point of harvest.
17 Če obstaja za biološko sredstvo ali kmetijski pridelek v njegovi sedanji namestitvi in stanju delujoči trg, je borzna cena na takšnem trgu ustrezna podlaga za določitev poštene vrednosti takšnega sredstva.
17 if an active market exists for a biological asset or agricultural produce in its present location and condition, the quoted price in that market is the appropriate basis for determining the fair value of that asset.
pri "colonia parziaria" celotnega gospodarstva podelitelj poveri gospodarstvo glavnemu v družini, ki se obveže, da bo ob pomoči članov svoje družine (družina na kmetiji) izvajal vsa potrebna dela na gospodarstvu, nosil del stroškov in delil kmetijski pridelek s podeliteljem na podlagi določenega razmerja.
in colonia parziaria of complete holdings the grantor entrusts a farm to the head of a family, who undertakes to carry out with the aid of the members of his family (the farm family) all the work required on the holding and himself to bear part of the outgoings and to divide the farm's production with the grantor in fixed proportions.