来自专业的译者、企业、网页和免费的翻译库。
kar zadeva podatke o stanju mednarodnih naložb, je treba neto stanja izračunati in knjižiti kot stanja sredstev minus stanja obveznosti.
in transmitting international investment position data, the net positions should be calculated and reported as asset position minus liability position.
plačila gibljivega kritja v obliki terminske pogodbe se načeloma štejejo za transakcije z izvedenimi instrumenti in se morajo knjižiti pod postavko izvedeni finančni instrumenti.
futures-style variation margin payments are regarded, in principle, as transactions in derivatives and should be recorded under ‘financial derivatives’.
v skladu s tem načelom se morajo krediti in debeti v tekočem računu in kapitalskem računu knjižiti s predznakom plus, medtem ko se neto saldi izračunajo in knjižijo kot krediti minus debeti.
under this sign convention, credits and debits in the current and capital account must be reported with a plus sign, whilst net balances are to be calculated and reported as credits minus debits.
le postavke po datumu prevzema, ki jih je treba ali dovoljeno knjižiti v dobro kapitala oziroma v breme kapitala po drugih standardih, se pripoznajo v okviru kapitala;
only items subsequent to the acquisition date which are required or are permitted to be credited or charged directly to equity under other standards would be recognised in equity;
kadar ta znesek presega znesek že prejetih dividend ali plačila, ki ga je mogoče reklamirati, se mora ta znesek razlike knjižiti na rezerve, ki jih ni mogoče razdeliti med delničarje.
where that amount exceeds the amount of dividends already received or the payment of which can be claimed , the amount of the difference must be placed in a reserve which cannot be distributed to shareholders.