You searched for: naložbene nepremičnine (Slovenska - Engelska)

naložbene nepremičnine
investment property

naložbene nepremičnine.
investment properties.

opis naložbene nepremičnine;
a description of the investment property;

mrs 40 naložbene nepremičnine
ias 40 investment property

pošteno vrednost naložbene nepremičnine.
the fair value of investment property.

naložbene nepremičnine so na primer:
the following are examples of investment property:

prihodki od najemnin za naložbene nepremičnine;
rental income from investment property;

knjigovodsko vrednost naložbene nepremičnine ob času prodaje;
the carrying amount of that investment property at the time of sale;

obstoječi lastnik naložbene nepremičnine spada med udeležence trga.
the present owner of an investment property is included among those who constitute the market.

podjetje še naprej uporablja mrs 16 do odtujitve naložbene nepremičnine.
the enterprise should continue to apply ias 16 until the disposal of the investment property.

aprila 2000 je mrs 40 — naložbene nepremičnine, spremenil odstavek 1.
in april 2000, ias 40, investment property, amended paragraph 1.

podjetje mora do odtujitve naložbene nepremičnine še naprej uporabljati mrs 16.
the entity shall apply ias 16 until disposal of the investment property.

nepremičnine, zgrajene ali razvite za prihodnjo uporabo kot naložbene nepremičnine.
property that is being constructed or developed for future use as investment property.

nepremičnine, ki se gradijo ali razvijajo za prihodnjo uporabo kot naložbene nepremičnine.
property that is being constructed or developed for future use as investment property.

neuresničene spremembe poštene vrednosti naložbene nepremičnine ne vplivajo na obdavčljivi dobiček.
unrealised changes in the fair value of the investment property do not affect taxable profit.

aprila 2000 je mrs 40 – naložbene nepremičnine, spremenil odstavek 7 v dodatku c.
in april 2000, appendix c, paragraph 7, was amended by ias 40, investment property.

najemnikih naložbenih nepremičnin v finančnem najemu (glej mrs 40 — naložbene nepremičnine);
lessees of investment property held under finance leases (see ias 40, investment property);

naložbenih nepremičnin, merjenih po pošteni vrednosti (glej mrs 40 – naložbene nepremičnine);
investment property that is measured at fair value (see ias 40, investment property);

postavke, ki niso naložbene nepremičnine, zato ne spadajo na področje tega standarda, so na primer
the following are examples of items that are not investment property and therefore fall outside the scope of this standard:

9 primeri, ki niso naložbene nepremičnine in so zato zunaj področja uporabe tega standarda, so:
9 the following are examples of items that are not investment property and are therefore outside the scope of this standard: