Translation of "decrease in deferred tax assets" to Slovene language:
Dictionary English-Slovene
Decrease - translation :
Examples (External sources, not reviewed)
| (c) deferred tax assets that rely on future profitability | (c) odložene terjatve za davek, ki se opirajo na prihodnjo donosnost |
| (a) those deferred tax assets and associated deferred tax liabilities both arise from the tax law of one Member State or third country | (a) te odložene terjatve za davek in z njimi povezane odložene obveznosti za davek izhajajo iz davčne zakonodaje ene od držav članic ali tretje države |
| (b) all other deferred tax assets that rely on future profitability. | (b) vse druge odložene terjatve za davek, ki se opirajo na prihodnjo donosnost. |
| (10) deferred tax assets that rely on future profitability means deferred tax assets the future value of which may be realised only in the event the institution generates taxable profit in the future | (10) odložene terjatve za davek, ki se opirajo na prihodnjo donosnost , pomenijo odložene terjatve za davek, katerih prihodnja vrednost je iztržljiva le, če institucija v prihodnosti ustvari obdavčljiv dobiček |
| (b) the taxation authority of that Member State or third country permits the offsetting of deferred tax assets and the associated deferred tax liabilities. | (b) davčni organ zadevne države članice ali tretje države dovoli pobotanje odloženih terjatev za davek in z njimi povezanih odloženih obveznosti za davek. |
| (9) 'deferred tax assets' has the same meaning as under the applicable accounting standard | (9) odložene terjatve za davek imajo enak pomen kot v skladu z veljavnim računovodskim standardom |
| Accelerate the decrease in mortgage interest tax deductibility so that tax incentives to invest in unproductive assets are reduced. | Pospeši zmanjševanje davčne olajšave za hipotekarne obresti, da se tako zmanjšajo davčne spodbude za naložbe v neproduktivna sredstva. |
| (a) deferred tax assets that rely on future profitability and arise from temporary differences that are not deducted in accordance with Article 45(1) | (a) odložene terjatve za davek, ki se opirajo na prihodnjo donosnost in izhajajo iz začasnih razlik, ki se ne odbijejo v skladu s členom 45(1) |
| (a) the amount of any associated deferred tax liability which could be extinguished if the assets became impaired or were derecognised under the applicable accounting standard | (a) znesek katerih koli povezanih odloženih obveznosti za davek, ki bi se lahko poplačale, če bi bila sredstva oslabljena ali če bi se odpravilo njihovo pripoznanje v skladu z veljavnim računovodskim standardom |
| (11) deferred tax liabilities has the same meaning as under the applicable accounting standard | (11) odložena obveznost za davek ima enak pomen kot v skladu z veljavnim računovodskim standardom |
| (h) the amount to be deducted shall be reduced by the amount of associated deferred tax liabilities that would be extinguished if the intangible assets became impaired or were derecognised under the relevant accounting standard | (a) znesek, ki se odbije, se zmanjša za znesek z njim povezanih odloženih obveznosti za davek, ki bi se poplačale, če bi bila neopredmetena sredstva oslabljena ali če bi bilo njihovo pripoznanje odpravljeno v skladu z ustreznim računovodskim standardom |
| (a) deferred tax assets that are dependent on future profitability and arise from temporary differences, and in aggregate are equal to or less than 10 of the Common Equity Tier 1 items of the institution calculated after applying the following | (a) odložene terjatve za davek, ki so odvisne od prihodnje donosnosti in izhajajo iz začasnih razlik ter je njihov seštevek enak ali nižji od 10 postavk navadnega lastniškega kapitala prvega reda institucije, izračunane po uporabi naslednjih določb |
| (g) the deferred tax balances at the end of the financial year, and the movement therein during the financial year | (g) saldi za odloženi davek ob koncu poslovnega leta in njihovo gibanje med poslovnim letom |
| Transactions in other financial assets of which accrued taxes minus cash tax receipts 2A . | Transakcije z drugimi finančnimi sredstvi , od tega obračunani davki minus blagajniški prejemki davkov 2A . |
| Acquisition or construction costs of fixed tangible assets as referred to in Article 38, or costs for the improvement of those assets, shall be deductible in the tax year in which those assets are disposed of, provided that the disposal proceeds are included in the tax base. | Stroški pridobitve, gradnje ali izboljšav opredmetenih osnovnih sredstev iz člena 38 so odbitni v davčnem letu, v katerem se ta sredstva odtujijo, če so iztržki od odtujitve vključeni v davčno osnovo. |
| (n) deferred acquisition costs | (n) časovno odloženi nabavni stroški |
| (14) Fixed assets should be depreciable for tax purposes, subject to certain exceptions. | (14) Ob upoštevanju nekaterih izjem se mora za davčne namene pri osnovnih sredstvih obračunavati amortizacija. |
| Load of source deferred. Use the run command. | Nalaganje vira je odloženo. Uporabite ukaz za poganjanje. |
| Decrease in haemoglobin, Decrease in haematocrit, Neutropenia, Thrombocytopenia | znižana koncentracija hemoglobina, zmanjšanje hematokrita, nevtropenija, trombocitopenija |
| (14) 'transfer of assets' means an operation whereby a Member State loses the right to tax the transferred assets, whilst the assets remain under the legal or economic ownership of the same taxpayer | (14) prenos sredstev pomeni operacijo, s katero država članica izgubi pravico do obdavčitve prenesenih sredstev, medtem ko sredstva ostanejo v pravnem ali ekonomskem lastništvu istega davčnega zavezanca |
| 4.1.1 With respect to deferred share based profit sharing especially concerning the possible deferred taxation of employee s benefits three steps should be distinguished | 4.1.1 V primeru udeležbe pri dobičku na podlagi delnic z odloženim izplačilom je treba ob upoštevanju poznejše obdavčitve razlikovati med tremi koraki |
| Load of data file deferred. Use the run command. | Nalaganje podatkovne datoteke je odloženo. Uporabite ukaz za poganjanje. |
| Also, the list of adjustments to regulatory capital proved to be incomplete as a number of balance sheet items such as minority interests and deferred tax assets, whose loss absorption potential is less certain on a going concern basis in times of stress, have been effectively removed by market participants from capital ratios reported by institutions. | Prav tako se je seznam prilagoditev regulativnega kapitala izkazal za nepopolnega, saj so udeleženci na trgu številne bilančne postavke, kot so manjšinski deleži in odložene terjatve za davek, katerih možnost za absorpcijo izgube je med rednim poslovanjem v času težav manj gotova, dejansko umaknili iz kapitalskih deležev, o katerih so poročale institucije. |
| Haemoglobin decrease (rarely resulting in anaemia), haematocrit decrease | Znižanje hemoglobina (ki redko povzroči anemijo), znižanje hematokrita |
| (4) In addition to taxing on the basis of a personal link, Member States may apply inheritance tax to assets located in their jurisdictions. | (4) Poleg obdavčevanja na podlagi osebnih vezi lahko države članice uveljavljajo davek na dediščino za premoženje, ki se nahaja znotraj njihove jurisdikcije. |
| (c) assets means any movable and or immovable property and or rights that are subject to inheritance tax | (c) premoženje pomeni vse premičnine in ali nepremičnine in ali pravice, za katere velja davek na dediščino |
| Cancel the deferred alarm. This does not affect future recurrences. | Prekliče preložen alarm. To ne vpliva na prihodnje ponovitve. This refers to simple repetitions set up using the Simple Repetition dialog |
| (21) The formula for apportioning the consolidated tax base should comprise three equally weighted factors (labour, assets and sales). | (21) Formula za porazdelitev konsolidirane davčne osnove mora vključevati tri enako ponderirane faktorje (delo, sredstva in prodaja). |
| The decrease was due mainly to the effects of the quarterly revaluation of assets and liabilities while customer and portfolio transactions carried out by Eurosystem central banks in the period under review resulted in a decrease of EUR 0.4 billion . | Do zmanjšanja je prišlo predvsem zaradi učinkov četrtletnega prevrednotenja sredstev in obveznosti , medtem ko se je zaradi transakcij s strankami in portfeljskimi transakcijami centralnih bank Evrosistema v tem obdobju stanje zmanjšalo za 0,4 milijarde EUR . |
| A taxpayer shall be subject to tax at an amount equal to the market value of the transferred assets, at the time of exit, less their value for tax purposes, in any of the following circumstances | Davčni zavezanec je zavezan plačilu davka na znesek, ki je enak tržni vrednosti prenesenih sredstev ob izstopu, zmanjšanih za njihovo vrednost za davčne namene, v vsakem od naslednjih primerov |
| An amount equal to the market value of transferred assets, at the time of exit of the assets, less their value for tax purposes, shall be treated as accrued revenues in any of the following circumstances | Znesek, ki je enak tržni vrednosti prenesenih sredstev ob izstopu sredstev, zmanjšan za njihovo davčno vrednost, se obravnava kot nastali prihodki v katerem koli od naslednjih primerov |
| aggregate information relating to the amount of revenue, profit (loss) before income tax, income tax paid, income tax accrued, stated capital, accumulated earnings, number of employees, and tangible assets other than cash or cash equivalents with regard to each jurisdiction in which the MNE Group operates | zbirne podatke, ki se nanašajo na znesek prihodkov, dobiček (izgubo) pred davkom od dohodka, plačani in obračunani davek od dohodkov, izkazani kapitan, akumulirani zaslužek, število zaposlenih, opredmetena sredstva, razen denarja in denarnih ekvivalentov, glede na posamezno jurisdikcijo, v kateri deluje skupina multinacionalnih podjetij |
| (i) the fund is generally exempt from tax on investment income, or taxation of such income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan | (i) sklad je na splošno oproščen plačila davka od dohodka iz naložb oziroma je obdavčitev takšnega dohodka odložena ali pa je takšen dohodek obdavčen po nižji stopnji, ker ima status pokojninskega načrta |
| (i) the fund is generally exempt from tax on investment income, or taxation of such income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan | (i) sklad je na splošno oproščen plačila davka od dohodka iz naložb oziroma je obdavčitev takšnega dohodka odložena ali znižana, ker ima status pokojninskega načrta |
| Agricultural activity is yielding steadily fewer and inferior agricultural products8, while marine assets have been gradually eroded and a decrease in fishing yields can be observed. | Kmetijska proizvodnja je vse manjša in proizvodi čedalje manj vredni8, morski viri pa so vse bolj izčrpani, rezultat česar je majhen ulov rib. |
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