Examples of using Changes in liabilities in English and their translations into Slovenian
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Financial
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Computer
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Official/political
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Programming
Is equal to capital taxes( D. 91) recorded among changes in liabilities and net worth of S. 13.
Transactions in long-term securities( liabilities)-- non-consolidated[ 2B. 4] is equal to transactions in securities other than shares, excluding financial derivatives( F. 33), whose original maturity is over one year,recorded among changes in liabilities and net worth of S. 13.
Comparing two successive balance sheets gives changes in liabilities and net worth and changes in assets.
Net balances are to be calculated and reportedas net changes in assets plus net changes in liabilities.
The total of transactions recorded as resources or changes in liabilities and the total of transactions recorded as uses or changes in assets must be equal, thus permitting a check on the consistency of the accounts.
Is equal to the net payments in respect of financial derivatives( F. 34),recorded among changes in assets of S. 13 and changes in liabilities and net worth of all sectors except S. 13.
Is equal to capital transfers payable( D. 9) recorded among changes in liabilities and net worth of S. 13, and recorded as a capital transfer receivable by all sectors except S. 13, plus capital transfers payable by EU budget to non-government units 1B.
Is equal to new loans( F. 4) advanced by government, net of repayments to government,recorded among changes in assets of S. 13 and changes in liabilities and net worth of all sectors except S. 13.
Is equal to transactions in shares and other equity( F. 5)recorded among changes in assets of S. 13 and changes in liabilities and net worth of S. 11 or S. 12 which are not carried in the process of giving up or gaining control of the debtor unit by S. 13 and are carried out by S. 13 directly with the debtor unit.
Is equal to transactions in securities other than shares, excluding financial derivatives( F. 33), whose original maturity is one year or less,recorded among changes in liabilities and net worth of S. 13.
Is equal to transactions in shares and other equity( F. 5)recorded among changes in assets of S. 13 and changes in liabilities and net worth of S. 11 or S. 12 which are carried out in the process of giving up or gaining control( ESA 95 paragraph 2.26)( 1) of the debtor unit by S. 13;
Is equal to the net acquisition of securities other than shares, excluding financial derivatives( F. 33),recorded among changes in assets of S. 13 and changes in liabilities and net worth of all sectors except S. 13.
Is equal to transactions in shares and other equity( F. 5)recorded among changes in assets of S. 13 and changes in liabilities and net worth of S. 11, S. 12 or S. 14 which are not carried out in the process of giving up or gaining control of the debtor unit by S. 13 and not carried out by S. 13 directly with the debtor unit, but with another creditor unit.
Transactions in financial derivatives( liabilities)[ 2A. 19] is equal to net receipts in respect of financial derivatives( F. 34) recorded among changes in liabilities and net worth of S. 13 and changes in assets of all sectors except S. 13.
Transactions in short-term securities( liabilities)-- non-consolidated[ 2B. 3] is equal to transactions in securities other than shares, excluding financial derivatives( F. 33), whose original maturity is one year or less,recorded among changes in liabilities and net worth of S. 13.
The Amendments require entities to provide disclosures thatenable users of financial statements to evaluate changes in liabilities arising from financing activities, including changes from cash flows and non-cash changes. .
Is equal to the net acquisition of monetary gold and special drawing rights( F. 1) recorded among changes in assets of S. 13, the net acquisition of insurance technical reserves( F. 6) and other accounts receivable( F. 7)recorded among changes in assets of S. 13 and changes in liabilities and net worth of all sectors except S. 13.
Transactions in loans( liabilities)[ 2A. 20] is equal to new loans( F. 4) borrowed, net ofrepayments of existing loans, recorded among changes in liabilities and net worth of S. 13 and changes in assets of all sectors except S. 13.
Is equal to that part of other accounts receivable/ payable( F. 7 assets) relating to the taxes and social contributions recorded in D2, D5, D6 and D91, less the amounts of taxes actually collected,recorded among changes in assets of S. 13 and changes in liabilities and net worth of all sectors except S. 13.
Is equal to the net incurrence of liabilities in insurance technical reserves( F. 6) and accounts payable( F. 7)recorded among changes in liabilities and net worth of S. 13 and changes in assets of all sectors except S. 13.
Transactions in securities other than shares-- long-term securities( liabilities)[ 2A. 18] is equal to the net acquisition of securities other than shares, excluding financial derivatives,whose original maturity is over one year( F. 332), recorded among changes in liabilities and net worth of S. 13 and changes in assets of all sectors except S. 13.
If an entity provides the disclosure required by paragraph 44A in combination with disclosures of changes in other assets and liabilities, it shall disclose the changes in liabilities arising from financing activities separately from changes in those other assets and liabilities. .
Transactions in securities other than shares-- short-term securities( liabilities)[ 2A. 17] is equal to the net acquisition of securities other than shares, excluding financial derivatives, whose original maturity is one year or less( F. 331),recorded among changes in liabilities and net worth of S. 13 and changes in assets of all sectors except S. 13.
Is equal to the net acquisition of securities other than shares, excluding financial derivatives, whose original maturity is one year or less( F. 331),recorded among changes in liabilities and net worth of S. 13 and changes in assets of all sectors except S. 13.
Each transaction must be recorded twice, once as a resource(or a change in liabilities) and once as a use(or a change in assets).