Примери коришћења Contingent assets на Енглеском и њихови преводи на Српски
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Contingent assets are not recognised in the financial statements.
Потенцијалне обавезе се не признају у финансијским извештајима.The Bank does not recognize contingent assets in the financial statements.
Lizing Banka ne priznaje potencijalna sredstva u finansijskim izveštajima.Contingent assets are disclosed in the Lease is an agreement whereby the lessor conveys to the lessee the right to use the asset over an agreed period of notes to the financial statements when an inflow of economic benefits is probable.
Potencijalna sredstva se Zakup je sporazum po kome zakupodavac prenosi na zakupca pravo korišćenja This section applies to all provisions(i.e. liabilities of uncertain timing or amount),contingent liabilities and contingent assets except those provisions covered by other sections of this framework.
Ovaj odeljak se primenjuje na sva rezervisanja( odnosno obaveze sa neizvesnim vremenom ili iznosom),Similarly, if the acquirer had not, in accordance with its previous GAAP, recognised a contingent liability that still exists at the date of transition to IFRSs,the acquirer shall recognise that contingent liability at that date unless IAS 37 Provisions, Contingent Liabilities and Contingent Assets would prohibit its recognition in the financial statements of the acquiree.
Slično, ako sticalac nije, u skladu sa prethodnim opšteprihvaćenim računovodstvenim principima, priznao The presentation of financial statements in accordance with IFRS requires management to make best estimates and reasonable assumptions that effect the reported amounts of assets andliabilities and the disclosure of contingent assets and liabilities as of the date of the financial statements as well as their reported amounts of revenues and expenses arising during the reporting period.
Презентација финансијских извештаја у складу са МСФИ захтева да руководство НБС направи најбоље процене и разумне претпоставке које утичу на презентоване износе Significant Accounting Estimates and JudgmentsUse of Estimates The preparation and presentation of the financial statements requires the Bank's management to make estimates and reasonable assumptions that affect the reported amounts of assets andliabilities and disclosure of contingent assets and liabilities at the date of the financial statements, as well as income and expenses for the reporting period.
Ključne računovodstvene procene i prosuđivanja Korišćenje procenjivanja Sastavljanje i prikazivanje finansijskih izveštaja zahteva od rukovodstva Banke korišćenje najboljih mogućih procena i razumnih pretpostavki, koje imaju efekta na iskazane vrednosti sredstava i obaveza,kao i obelodanjivanje potencijalnih potraživanja i obaveza na dan sastavljanja finansijskih izveštaja, kao i prihoda i rashoda u toku izveštajnog perioda.This would be a contingent asset at the reporting date(see paragraph 21.13) and disclosure may be required by paragraph 21.16.
Ovo bi bila potencijalna imovina na datum izveštavanja( videti paragraf 21. 13) i obelodanjivanja mogu biti zahtevana paragrafom 21. 16.However, when the flow of future economic benefits to the entity is virtually certain,then the related asset is not a contingent asset, and its recognition is appropriate.
Međutim, kada je priliv budućih ekonomskih koristi u entitet praktično izvestan,onda sa njima povezana However, when the realisation of income is virtually certain,then the related asset is not a contingent asset and its recognition is appropriate.
Međutim, kada je priliv budućih ekonomskih koristi u entitet skoro siguran,tada sa njim povezana Disclosure of a contingent asset is required by paragraph 21.16 when an inflow of economic benefits is probable.
Obelodanjivanje potencijalne imovine se zahteva u paragrafu 21. 16 kada je verovatan priliv ekonomskih koristi.
