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välismaise majandusüksuse võõrandamine
disposal of a foreign entity
Son Güncelleme: 2014-11-21
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sama maksustava majandusüksuse suhtes või
the same taxable entity; or
Son Güncelleme: 2014-11-21
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teistest välismaise majandusüksuse omakapitali muutustest.
other changes to equity in the foreign entity.
Son Güncelleme: 2014-11-21
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alternatiivse investeerimisfondi valitseja pädeva asutuse ja majandusüksuse järelevalveasutuse vahel on asjakohane koostööleping.
there is an appropriate co-operation agreement between the competent authority of the aifm and the supervisory authority of the entity.
sellised ühisettevõtmised ei nõua äriühingu või muu majandusüksuse asutamist ega ühisettevõtjatest eraldiseisva finantsstruktuuri loomist.
these joint ventures do not involve the establishment of a corporation, partnership or other entity, or a financial structure that is separate from the venturers themselves.
sel juhul arvestatakse välismaise majandusüksuse varad ja kohustised ümber välismaise majandusüksuse bilansipäeva valuutakursiga.
in such a case, the assets and liabilities of the foreign entity are translated at the exchange rate at the balance sheet date of the foreign entity.
näiteks võib ta näidata oma osa ühiselt kontrollitava majandusüksuse käibevarast eraldi osana kontserni käibevarast;
for example, it may show its share of the current assets of the jointly controlled entity separately as part of the current assets of the consolidated group;
a) eraldamise täpne laad ja tase, märkides eelkõige ära eraldiseisva majandusüksuse õigusliku seisundi;
(a) the precise nature and level of separation, specifying in particular the legal status of the separate business entity;
sellise välismaise majandusüksuse finantsaruanded korrigeeritakse vastavalt standardile ias 29, enne kui need arvestatakse ümber aruandva ettevõtte aruandevaluutasse.
the financial statements of such a foreign entity are restated under ias 29 before they are translated into the reporting currency of the reporting enterprise.
aruandva majandusüksuse äritegevuse lahutamatuks osaks oleva välismaise äriüksuse mittemonetaarsed varad ja kohustised arvestatakse ümber algsete valuutakurssidega;
the non-monetary assets and liabilities of a foreign operation that is integral to the operations of the reporting entity are translated at historical exchange rates;
esiteks, kõnealune meede annab finantseelise ning tugevdab seega selle majandusüksuse olukorda, mille abisaaja ja sihtäriühing võivad moodustada.
first, the measure at issue provides an advantage in terms of financing and, therefore, it strengthens the position of the economic unit that can be formed by the beneficiary and the target company.
teatava majandusüksuse finantseerimine nii, et laenuandja on nõus laenu tagasimaksmisega majandusüksuse rahavoogudest ja tuludest ning sellega, et laenu tagatiseks on majandusüksuse vara.
a financing of a particular economic unit in which a lender is satisfied to consider the cash flows and earnings of that economic unit as the source of funds from which a loan will be repaid and to the assets of the economic unit as collateral for the loan.