Vber na pracovn pozcie Nomeações de pessoal 8222balk8220 (naprklad vhod) pacote 8222tepl miesteko8220 trabalho cuspido absolvoval som eu graduei-me de bude sa vyadova plnenie rznych loh deveres serão variados cieov odmena OTE em ganhos alvo iaston vzok a tempo parcial alie informcie mais informações outros detalhes diplom diploma Dobr mzdov ohodnotenie bom salário doasn pracovn miesto posição temporária dochdza (do zamestnania) commute dokza pracova s potaom ser informático doterajia prax trabalho história história de trabalho dovolenka feriados dovolenka 8 tdov rone oito semanas licença anual hada prcu procurar emprego hada zamestnanie procurar emprego Hovori plynulou anglitinou falar inglês fluentemente inzert anúncio inzerovan anunciado jazykov schopnosti habilidades linguísticas kov npl prce chave responsabilidades konkurzn komisia seleção krstn meno forename kvalifikcia qualificações competência lokalita localização mme osobitn zujem o. Estamos particularmente interessados em um. Ma na starosti. estar no comando de. Motivação lista cobrindo carta mzda salário na odporanie (napr. Pem Vm na odporanie.) Eu fui recomendado na pln vzok em tempo integral recrutamento nborov akcia recrutamento campanha nadas horas extras npl prce trabalho responsabilidades neprija uchdzaa recusar um candidato nevyiadan korepondencia carta não solicitada od uchdzaa Sa oakva, e. É esperado, esse candidato irá. Oddelenie udskch zdrojov departamento de recursos humanos odmena bônus odmeovanie remuneração odporanie referência oprvnen osoba beneficiário opusti prcu deixar um emprego plat salário podmienky condições podmienky ktorch splnenie je vtan critérios desejáveis podrobnejie informcie mais detalhes pohovor entrevista ponkame. nós oferecemos. Descrição do popis poskytn fornecimento povolanie ocupação pozadie fundo pozcia posição postagem postagem poadovan prax experiência de trabalho relevante poadovan podmienky critérios essenciais pracovn prleitos (napr. V inzertoch) abertura pracovn loha tarefa tarefa pracovn zmena mudança pracovn zmluva contrato de emprego pracovn prleitosti oportunidades de trabalho pracovn postup avanço pracujem Pre tento podnik u. Eu estive com esta empresa. Praktick schopnosti habilidades pravideln prca poas da nove a cinco trabalho predchdzajce sksenosti experiência anterior prehad dosiahnutch vsledkov recordes preukza schopnos. demonstrar. Habilidades priezvisko sobrenome prija zamestnanie aceitar um emprego prijatie pracovnej ponuky aceitando um cargo priloi k listu anexar ao programa da carta dchodkovho zabezpeenia regime de pensão provzia comissão por som sa uchdzal o miesto. Gostaria de solicitar o cargo de. Nron Prca hands-on job riei. lidar com. Rone por ano rodinn stav estado civil schopnos habilidade schopnos orientova sa v. Boa compreensão de. Schopnos vyjednva habilidades de negociação strune em breve detalhes stupe vzdelania degree kolenie training teme sa na. nos estamos procurando por. Trval pracovn miesto posição permanente ue aprendiz uchdza candidato candidato uchdzanie sa o pracovn miesto candidatar-se a uma posição umiestnenie colocação spen uchdza candidato aprovado vodn plat início salário v reakcii na V inzert z. Uverejnen v. 1. Estou escrevendo para você sobre seu anúncio. 2. Eu estou respondendo sua propaganda. 3. Eu estou respondendo a sua propaganda. In. V sasnosti som zamestnan no momento eu sou empregado v zvislosti od praxe dependendo do nível de experiência verejn sviatky feriados públicos voba (medzi niem) escolha von miesto vacância von pracovn miesta emprego vagas empregos disponíveis von pracovn miesta na pozciu. Uma vaga para um. Vhoda vantagem vyadova requer vzdelanie educação zcvik estágio zana sa. Vai começar. Zkladn plat. Salário base do euro. Euro zuby hobbies zamestnanec empregado zamestnaneck poitky empregado benefícios franquia benefícios zamestnanie emprego emprego zamestnvate empregador zvodn jedle pessoal cantina zdrazni estresse zdravotn dovolenka doença licença zdravotn poistenie saúde seguro zska nadobudn sksenosti ganhar experiências iados (formulr) formulário de candidatura ivotopis curriculum vitae (cv) vron sprva Anual Relatório tovn zvierka Demonstrações Financeiras svaha Balanço patrimonial vkaz ziskov a strt Declaração de rendimentos prehad peanch tokov Declaração de Fluxo de Caixa prehad zmien vlastnho imania Demonstrações das Mutações no Capital Próprio poznmky k tovnm vkazom Notas às Demonstrações Financeiras bilann politika Política Contábil zverejovanie Divulgação oceovanie Medição odpisovanie (dlhodobho hmotnho Majetku) Depreciação odpisovanie (dlhodobho nehmotnho majetku) Amortização odpisovanie (prrodnch losk) Depleção aktva Ativos não passivos Patrimônio líquido e liquidez vlastn imanie Patrimônio líquido Passivos vnosy Renda vnosy z benej innosti Receitas nklady Despesas zis K (realizeovan) Lucro zisk (nerealizovan, nepochdzajci z aktvnej innosti tovnej jednotky) Ganho de estratos Perda vsledok hospodrenia Lucro ou perda oceovanie medição ben nklad custo atual ist predajn cena net preço de venda ist realizan hodnota valor realizável líquido historick (obstarvacia) custo histórico histórico hodnota Vyrovnania (zvzku) valor de liquidação hodnota vyuitia valor em uso relna (objektvna) hodnota valor justo reproduzido obstarvacia cena custo de reposição sasn hodnota valor presente trhov mercado valor de mercado vyuiten hodnota valor recuperável Svaha - Balanço Patrimonial AKTVA ATIVOS neoben majetok ativos não correntes dlhodob hmotn majetok Imobilizado investcie v nehnutenostiach propriedade de investimento nehmotn majetok ativos intangíveis investance (finann) investimento dlhodob pohadvky ativos não circulantes odloen daov pohadvky imposto diferido ativos oben majetok ativos circulantes zsoby inventários - materil - material - nedokonen vroba - trabalho em processo, trabalho Em progresso, WIP - vrobky - bom S - tovar - mercadoria pohadvky (z obchodnho styku) (comércio) recebíveis pokladnica caixa de banco saldos bancários PASVA PATRIMÔNIO vlastn imanie capital zkladn imanie capital capital emissão capital pago em excesso de valor nominal rezervn (kapitlov) reserva de fondos nerozdelen vsledamo hospodrenia Lucros acumulados meninov podiely interesses minoritários dlhodob zvzky passivos não correntes provisões de rezervo bankov empréstimos muito bancários krtkodob zvzky passivos correntes zvzky (z obchodnho styku) (comércio) contas a pagar DLHODOB HMOTN MAJETOK - PLANTA, PROPRIEDADE EQUIPAMENTO DE AMP Alternatvne rieenie (tovania alebo vykazovania) Permitido alternativa Tratamento Doba ivotnosti Útil Fond précenenia Excedente de revalorização Likvidcia (majetku) Eliminação Metda odpisovania Método de depreciação Nklady obstarania Custo Nsledn oceovanie Medição subsequente Odpisovan suma Quantia depreciável Precenenie Revaluation Prpustn alternatvne rieenie (tovania alebo vykazovania) Permissão de tratamento alternativo Prvotn oceovanie Initi Medida tovn hodnota (zostatkov) Montante acumulado tovn hodnota (obstarvacia, nadobudnutia) Valor contábil bruto Vlastn imanie Equidade Vyradenie (majetku z pouvania) Aposentadoria Zkladn rieenie (tovania alebo vykazovania) Tratamento de referência Znenie hodnoty (faktick) Deterioro Znenie hodnoty (tovnym zpisom) Write-down VKAZ ZISKOV A STRT - DECLARAÇÃO DE RESULTADOS Uveden formt vkazu ziskov a strt vychdza z tzv. Druhovho lenenia nkladov. Vnosy z benej innosti Receita In prevdzkov vnosy Outras receitas operacionais Zmena stavu zsob vlastnej vroby Mudanças nos estoques de produtos acabados e trabalhos em andamento Materiais e consumíveis utilizados Mzdov a in osobn nklady Custos de pessoal Odmisy hmotnho a nehmotnho majetku Despesa de depreciação e amortização Em prevdzkov nklady Outras despesas operacionais Vsledó hospodrenia pred zohadnenm vplyvu dan Lucro antes de impostos Finann nklady Custos financeiros Podiely na ziskoch a stratch pridrupench a spolonch podnikov Parte do lucro ou perda de associados e joint ventures Vsledok hospodrenia pred zohadnenm vplyvu dan Lucro Antes de impostos Da z prjmu (splatn) Despesa de imposto Vsledok hospodrenia Lucro ou perda Podiel meninovch vlastnkov na vsledku hospodrenia Interesse minoritário ist vsledok hospodrenia z benej innosti Resultado líquido de atividades operacionais Mimoriadne poloky Obrigações extraordinárias ist vsledok hospodrenia Resultado líquido VKAZ ZISKOV A STRT - DEMONSTRAÇÃO DE RESULTADOS tandardy IFRSIAS pripaj zostavenie vkazu ziskov a strt aj na zklade elovho lenenia nkladov (uveden niie). Vnosy z benej innosti Receita Nklady na predan tovarvrobky Custo das vendas Obchodn mara Lucro bruto No prevdzkov vnosy Outras receitas operacionais Odbytov ria Custos de distribuição Sprvna ria Despesas administrativas No prevdzkov nklady Outras despesas operacionais Prevdzkov vsledok hospodrenia Resultado operacional Finann nklady Custos financeiros Podiely na ziskoch Um stred pridruench a spolonch podnikov Parte do lucro ou perda de associados e joint ventures Vsledok hospodrenia pred zohadnenm vplyvu dan Lucro antes de impostos Da z prjmu (splatn) Despesa fiscal Vsledo hospodrenia Lucro ou perda Podiel meninovch vlastnkov na vsledku hospodrenia Interesse minoritário ist vsledok hospodrenia Z benej innosti Resultado líquido de atividades operacionais Mimoriadne poloky Obrigações extraordinárias ist vsledok hospodrenia Lucro ou perda líquida dkazy, podklady evidence oakva sa. é esperado que. Incertezas neistoty nenapln zmluvy, t. j. Zmluvy, ktorch obsah ete nebol naplnen ani jednou zo zmluvnch strn - napr. Obchodnk ete nedodal tovar a kupujci mu ete nezaplatil contratos executórios nepouit rezervy provisões não utilizadas nevhodn zmluva contrato oneroso ostatn zvzky dlhy outros passivos podmienen zvzky dlhy passivos contingentes pomienen aktva ativos contingentes pouitie rezerv uso de provisões prednos obsahu pred formou substância sobre o formulário reembolso vdavkov reembolsos retrukturalizcia Reestruturação rezerva provisão rizik riscos rozpusten rezervy invertido provisões spoahliv odhad estimativa confiável udalos evento udalos ku ktorej dolo v minulosti passado evento udalos ku ktorej dolo v minulosti a ktor viedla ku vzniku sasnho zvzku evento obrigatório udalos vedca ku vzniku zvzku obrigando evento vies ku vzniku (povinnosti ) Dão origem a uma obrigação, garantia, garantia zvzky dlhy, z titulu nefakturovanch a neuhradench dodvok accruals zvzok povinnos, ak je vsledkom prvneho vzahu obrigação legal zvzok povinnos, ak nie je vsledkom formlne uzavretho prvneho vzahu, ale existuje na z Klade neformlnych zvyklost obrigação construtiva amortizovan hodnota custo amortizado cudzia mena moeda estrangeira asov hodnota valor do tempo dlhov cenn papiere dívida títulos dohoda o sptnom nkupe (REPO) acordo de recompra efektvny rok juros efetivos financeiros derivativos financeiros derivados financeiros instrumentos financeiros financeiros finanças financeiras financeiros financeiros financeiros Propriedade identificada (vsledku transakcie ako jednej zo znmych poloiek tovnej zvierky) investimento de reconhecimento fiscal do doby ich splatnosti investimentos detidos até a vencimento (HTM) komodita commodity kontrakty zahajce komodity contratos baseados em commodities ktovan trhov cena cotado preço de mercado majetok ktor je k dispozcii na Predaj ativos disponíveis para venda (AFS) nstroje hedgingu (zabezpeovania) instrumentos de hedge oakvan ivotnos expectativa de vida opcia (prvo nkupu alebo predaja) opção opcia na nkup opção de compra opcia na predaj colocar opção opcia opções pevn iastka montante fixo poiaton investcia investimento inicial podielov Cenn papiere equity securities podielov nstroje equity intruments podmienky na trhu condições do mercado poplatok taxa poskytn peniaze entregar dinheiro piky iniciovan podnikom empréstimos originados pela empresa predaj quotna krtkoquot venda curta venda prdruen (vlenen) derivado derivado embutido stanoven cena preço especificado preço de greve stanoven miera (sadzba) Taxa de greve stanoven mnostvo quantidade específica stanoven termn data especificada transakn nklady custos de transação ukonenie terminação ukoni (sa) cessar rokov miera taxa de juros vysporiadanie kontraktu liquidação de um contrato vyui (napr. Opciu) exercício za elom obchodovania para negociação zmluvn prvo contractual direito zruenie inku identifikcie desreconhecimento Vnosy z benej innosti Receitas dividendy dividendos identifikcia (zloky tovnej zvierky) reconhecimento implícito rokov miera imputado taxa de juros oceovanie medida poplatky za autorsk a prbuzn prva royalties poskytovanie sluieb prestação de serviços Predaj tovaru venda de mercadorias rokov miera taxa de juros roky interesses vnos (vaok) rendimento vnosy renda zmluva o prenjme arrendamento zverejovanie divulgação Dane Taxes. Vrtane dane. Incluindo imposto bez dane excluindo imposto isento de imposto cestn da road imposto da z prjmu imposto de renda da z obratu imposto sobre as vendas da z pridanej hodnoty imposto sobre o valor agregado daov bilancia imposto saldo daov legislatva legislação fiscal daov nklady custos tributários daov tovnctvo contabilidade fiscal daov vdavky despesas fiscais Daov tt fiscal escudo daov delikt imposto ofício daov priestupok imposto delinquency daov raj abrigo fiscal daov zklad imposto base DPH IVA krti da shorten impostos neplati dan imposto dodger odloen da desferido imposto odpotatena (z daovho hadiska) (imposto) dedutível po zdanen após impostos pred zdanenm Antes do imposto splatn da imposto atual splatnos dinamarquês maturidade vencimento tovanie dinamarquês imposto postagem uhradi da pagar impostos ava na dani redução de impostos prava dinamarquês ajuste tributário vrtenie preplatku dan reembolso de imposto vypota da calcula o imposto vka daovho zkladu valor tributário montante zloha na da pré-pagamento de impostos zdaovacie obdobie Período fiscal zrazi da deduzir impostos Pripjam dva sbory vemi dobrej slovnej zsoby zo vetkch oblast - business english. Vber na pracovn pozcie Visitas de pessoal 8222balk8220 (naprklad vhod) pacote 8222tepl miesteko8220 trabalho cuspido som absolvoval Eu me formei de bude sa vyadova plnenie rznych loh deveres serão variados cieov odmena OTE em ganhos alvo iaston vzok a tempo parcial alie informcie mais informações outros detalhes dobr mzdov Ohodnotenie bom salário doasn pracovn miesto posição temporária dochdza (do zamestnania) comutar dokza pracova s potaom ser informático alfabetizado doterajia prax trabalho história história de trabalho dovolenka 8 tdov rone oito semanas licença anual hada prcu procurar emprego hada zamestnanie procurar emprego hovori plynulou anglitinou falar Inglês fluentemente jazykov schopnosti habilidades linguísticas kov npl prce principais responsabilidades konkurzn komisia seleção krstn meno forename kvalifikcia competências competência mme osobitn zujem o. Estamos particularmente interessados em um. Ma na starosti. estar no comando de. Lista de motivantes que cobrem a carta na odporanie (napr. Pem Vm na odporanie.) Eu fui recomendado na pln vzok em tempo integral nborov akcia recrutamento campanha npl prce responsabilidades do trabalho neprija uchdzaa recusar um candidato nevyiadan korepondencia carta não solicitada od uchdzaa sa oakva, e. É esperado, esse candidato irá. Oddelenie udskch zdrojov departamento de recursos humanos oprvnen osoba beneficiário opusti prcu deixar um emprego podmienky ktorch splnenie je vtan critérios desejáveis podrobnejie informcie mais detalhes ponkame. nós oferecemos. Pozcia posto postagem post poadovan prax experiência de trabalho relevante poadovan podmienky critérios essenciais pracovn prleitos (napr. V inzertoch) abertura pracovn loha tarefa tarefa pracovn zmena mudança pracovn zmluva contrato de emprego pracovn prleitosti oportunidades de trabalho pracovn postup avanço pracujem pre tento podnik u. Eu estive com esta empresa. Praktick schopnosti habilidades pravideln prca poas da nove a cinco trabalho predchdzajce sksenosti experiência anterior prehad dosiahnutch vsledkov recordes preukza schopnos. demonstrar. Habilidades prija zamestnanie aceitam um emprego prijatie pracovnej ponuky aceitando um cargo priloi k listu anexar ao programa de cartas dchodkovho zabezpeenia regime de pensão por som sa uchdzal o miesto. Gostaria de solicitar o cargo de. Nron prca trabalho manual rone por ano rodinn stav estado civil schopnos orientova sa v. Boa compreensão de. As habilidades de negociação de schopnos vyjednva strune em breve detalhes stupe vzdelania degree teme sa na. nos estamos procurando por. Trval pracovn miesto posição permanente uchdza candidato candidato uchdzanie sa o pracovn miesto candidatar-se a uma posição spen uchdza candidato aprovado vodn plat salário inicial v reakcii na V inzert z. Uverejnen v. 1. Estou escrevendo para você sobre seu anúncio. 2. Eu estou respondendo sua propaganda. 3. Eu estou respondendo a sua propaganda. In. V sasnosti som zamestnan no momento eu sou empregado v zvislosti od praxe dependendo do nível de experiência verejn sviatky feriados públicos voba (medzi niem) escolha von miesto vacância von pracovn miesta emprego vagas empregos disponíveis von pracovn miesta na pozciu. Uma vaga para um. Zana sa. Vai começar. Zkladn plat. Salário base do euro. Euro zamestnaneck poitky empregado benefícios benefícios marginais zamestnanie emprego emprego zvodn jedle pessoal cantina zdravotn dovolenka enferma licença zdravotn poistenie saúde seguro zska nadobudn sksenosti ganhar experiências iados (formulr) formulário de candidatura ivotopis curriculum vitae (cv) Brao, prep e e montujem do tvojho zoznamu frz . O ale pozri sa ete raz na frzu: teme sa na. nos estamos procurando por. (Procurar hada) Poda ma by to malo por: teme sa na. Estamos ansiosos para. Em je tento zoznam frz a vrazov vemi uiton. Akujem ti za :) finann daje za poslednch 8222x8220 rokov 8222x8220 anos de resultados financeiros mais recentes tovn zvierka demonstrações financeiras vron sprva relatório anual SVAHA BALANCE-SHEET Aktva Ativos - dlhodob majetok longo prazo ativos não circulantes - dlhodob hmotn majetok planta, propriedade e equipamentos (PPE), ativos tangíveis de longo prazo - ativos imateriais nehmotn majetok - nehnutenosti investinho charakteru propriedade de investimento - finann aktva ativos financeiros - derivtne nstroje instrumentos derivativos - investcie v pridruench podnikoch investimentos em empresas associadas - investcie o ktorch sa tuje metdou vlastnho imania investimentos representados Usando o método da equidade (en. wikipedia. orgwindex. phptitleEquitymethodampactionedit) - odloen daov pohadvka ativos de imposto de renda diferido - krtkodob majetok ativos de curto prazo - dlhodob majetok uren na predaj ativos não circulantes mantidos para venda - biologick aktva ativos biológicos - inventários zsoby - Matérias-primas suroviny - nedokonen vrobky work-in-process - do Konen vrobky produtos acabados - bens de mercadorias tovar - pohadvky z obchodnho styku contas a receber - finann aktva ktor sk dispozcii na predaj ativos financeiros disponíveis para venda - poupés prostriedky - depósitos vklady - peniaze v hotovosti dinheiro na mão - contas bancárias do banco - pean ekvivalenty Equivalentes de caixa Pasva Patrimônio líquido e passivos vlastn imanie equity - zkladn imanie capital social (asto len ações ordinárias, doslova: kmeov akcie) - vlastn akcie ações em tesouraria - emisn io share premium - fondan precenenia reavaliação reserva excedente - akumulovannerozdelen zisk lucros acumulados - ostatn fondy other Reservas - pripadajce na matersk podnik atribuíveis aos acionistas da parceria - meninov podiely participação minoritária juros zvzky - roen piky empréstimos com juros - odloen daov zvzok passivo de imposto de renda diferido - zvzky zo zamestnaneckch poitkov obrigações de benefícios de empregado - provisões de rezervy - vnosy budcich obdob acumulado Renda - ttna dotcia government gra Nts VKAZ ZISKOV A DEMONSTRAÇÃO DO RESULTADO - Vendas trby (assim como 8220revenues8221) - nklady na realizovan vkony custo das vendas - zmena stavu zsob vlastnej vroby mudanças nos estoques de produtos acabados e em processo - ostatn vnosy outros rendimentos - obchodn mara margem bruta - Aktivovan vkony trabalho realizado por entidade e capitalizado - nklady na zamestnaneck poitky despesa de benefício do empregado - spotreba surovn um materilu consumo de matérias-primas e consumíveis - odpisy hmotnch aktv despesa de depreciação - odpisy nehmotnch aktv despesa de amortização - znehodnotenie aktv imparidade de ativos - nklady financiovania financiamento custo - nklady na very a piky custos de empréstimo - podiel na zisku pridruench podnikov participação no lucro de associados - zisk pred zdanenm lucro antes de impostos - da z prjmu (nklad) despesa de imposto de renda - zisk (strata) ukonovanch prevdzok v danom obdob ganho (perda) De operações descontinuadas para o período - komplexn vsledok renda abrangente - ostatn zloky komplexnho vsledku outros comp Receita remanescente - kurzov rozdiely exchange differences - kurzov rozdiely z prepotu (tovnej zvierky) zahraninej prevdzky diferenças cambiais na tradução de operações no exterior - zabezpeenie peanch tokov hedge de fluxo de caixa - vsledok hospodrenia lucro ou perda Cudzia mena Câmbio cudzia mena moeda estrangeira daov dopady kurzovch rozdielov Efeitos fiscais das diferenças cambiais devzov e troca de conta domca mena moeda doméstica dovoz import funkn mena a mena v ktorej sa uvdza tovn zvierka spolonosti XY A jej dcrskych podnikov je Euro a moeda funcional e de relatório de X. Y. E suas subsidiárias são o Euro (8364). Funkn mena funkn mena je mena primrneho ekonomickho prostredia v ktorom psob tovn jednotka (IAS 21.8) moeda funcional funcional é a moeda do ambiente econômico primário em que a entidade opera. Hotovos cash jednodov obchodovanie (nkup a predaj v ten ist de) day trading jednotn mena moeda única krov kurz taxa cruzada kurz 8222stred8220 midpoint taxa de câmbio kurzov doloka cláusula monetária kurzov strata taxa de câmbio perda kurzov rozdiely ktor vznikli z vysporiadania alebo prepotu peanch poloiek pri inom kurze As diferenças cambiais decorrentes da liquidação ou da tradução de itens monetários a taxas diferentes daqueles em que foram convertidos no reconhecimento inicial foram reconhecidas com base em lucros ou Perda no período em que surgem kurzov lstok kurzy uveden v tomto lstku platia od. As taxas de câmbio da lista de taxas de câmbio citadas nesta lista são aplicadas a partir de. Kurzov rozdiel kurzov rozdiel je rozdiel plynci z prepotu uritho objemu cudzej meny na no menu pri rznych vmennch kurzoch (IAS 21.8) a diferença de diferença cambial é a diferença resultante da tradução de um determinado número de unidades de uma moeda para outra moeda a diferentes taxas de câmbio. Kurzov zisk taxa de câmbio ganho mena v ktorej je vyjadren tovn zvierka apresentação moeda menov regulcia controle de moeda menov riziko risco de moeda nepean poloky vyjadren v cudzej mene a oceovan v historickch nkladoch sa prepotali na funkn menu s vyuitm kurzu platnho k dtumu transakcie itens não monetários que São medidos em termos de custo histórico em moeda estrangeira foram convertidos em moeda funcional usando a taxa de câmbio na data da transação nepean poloky vyjadren v cudzej mene, ktor s preceovan na objektvnu hodnotu sa prepotali na funkn menu s vyuitm kurzu platnho v Ase, kedy sa urila objektvna hodnota itens não monetários que são mensurados pelo valor justo em moeda estrangeira foram convertidos em moeda funcional usando as taxas de câmbio na data em que o valor justo foi determinado. Obeivo currency osobitn poloka vlastnho imania componente separado da equidade parita parity pean poloky v cudzej mene sa prepotali s vyuitm uzvierkovho kurzu (IAS 21.23) itens monetários em moeda estrangeira foram traduzidos usando a taxa de fechamento pean poloky pean poloky predstavuj jednotky meny alebo aktva a zvzky ktor (IAS 21.8) itens monetários itens monetários são unidades de moeda detida e ativos e passivos a serem recebidos ou pagos em um número fixo ou determinável de unidades de moeda. Pean toky plynce zo zahraninej prevdzky (IAS 21.11) fluxos de caixa das atividades da operação no exterior pean trh mercado monetário pohadvky, zvzky, peniaze a pean ekvivalenty vyjadren v cudzch mench sa prepotavaj na euro kurzom platnm k svahovmu de contas a receber, passivos, dinheiro E os equivalentes de caixa denominados em moedas estrangeiras são convertidos para o euro à taxa de câmbio na data do balanço pohyb kurzov cudzch mien flutuações da taxa de câmbio taxa de poplatok permissão de povolenie licença de autorização prepoet (napr. Tovnej zvierky) z cudzej meny na domcu tradução prepoet sa uskuton A tradução da tradução é executada usando o método da taxa atual, em que os montantes do balanço são convertidos para a moeda de relatório usando as taxas de câmbio prevalecentes no saldo A data da folha impede o menu jednu na druh mudar uma moeda para outro con (IAS 21.8) taxa de fechamento taxa de fechamento é a taxa de câmbio spot na data do balanço valuta troca de divisas valutov oblas área monetária ven Aritmetick priemer média ponderada vmenn kurz cudzch mien (estrangeiro) taxa de câmbio vnosy a nklady vyjadren v cudzej mene s do vkazov zisku a strt zahrnut kurzom platnm v ase ich vzniku receitas e despesas em moedas estrangeiras estão incluídas nas demonstrações do resultado à taxa em A data em que incorreram vvoz exportar za kurz. Na troca de. Zahranin prevdzka operação no exterior zbavenie sa zahraninej prevdzky disposição da operação no exterior zmenre troca escritório znehodnotenie depreciação (rovnak vraz sa pouv aj na 8220odpisy8221) ztovanie (vyrovnanie) clearing ztovanie kurzovch rozdielov zo zahrnutia tradução de subsidiárias estrangeiras Obchodn spolonosti - Corporações zakladanie spolonosti formação de uma empresa Spolonos ktorej podiely si me obstara verejnos empresa de capital aberto tovn zobrazenie tratamento contábil zle od charakteru prenjmu depende do tipo de arrendamento envolvido financen prenjom financiamento arrendamento prebytok prjmu z predaja nad tovnou hodnotou (predanho) aktva excesso de receitas de vendas sobre o valor contábil da Ativo odpisova poas doby trvania prenjmu amortizar sobre o contrato de arrendamento préajmate poskytuje finann zdroje njomcovi lessor fornece financiamento para o arrendatário zbezpeka security (upozornenie: in vznam uvedenho slova je 8222cenn papier8220) predvajci a neskor njomca seller-lessee sptn prenjom leaseback tra A transação de nsakcia sa dohodla vo vke objektvnej hodnoty é estabelecida a valor justo. Prpadn zisk alebo strata sa maj vykza ihne qualquer lucro ou perda deve ser reconhecido imediatamente ak je predajn cena vyianiia ako objektvna hodnota. Se o preço de venda for superior ao valor justo hodnota v ase predaja valor no momento da venda odpisuje sa v pomere k platbm njomnho amortizar na proporção dos pagamentos de locação tovn hodnota quantia em depósito nie je sprvne povaova vsledok transakcie za vnos não é apropriado para Considerar o resultado da transação como renda obdobie, poas ktorho sa predpoklad vyuitie aktv o período, para o qual o ativo deve ser usado rovnak aktvum same asset ide o spsob, ktorm sa poskytuje njomcovi zdroj financovania é um meio pelo qual o financiamento é fornecido Ao arrendatário strata vo vke rozdielu medzi tovnou uma perda objektvnou hodnotou igual ao valor da diferença entre o valor contábil e o valor justo pré. Nie je potrebn iadna prava para. Nenhum ajuste é necessário ben predaj venda normal (transação) finann prenjom financiamento locação operatvny prenjom arrendamento operacional tovn hodnota sa zni na realizovaten hodnotou montante contábil reduzido redigido para valor recuperável v slade tão tandardom IAS. De acordo com as IAS. Dolo ku zneniu hodnoty aktva há uma deficiência no valor do recurso poiadavky na zverejovanie requisitos de divulgação uplatuj sa rovnako na. São aplicados igualmente a netypick alebo nezvyajn ustanovenia zmluvy provisões únicas ou incomuns para transakcie mu vies k uplatneniu poiadaviek na samostatn zverejovanie estas transações transakcia me vies k ziskustrate transação pode dar origem a profitloss urenie vky measurement strata z predaja, kompenzovan njomnm ktor bude niie ako je Perda de trhov cena de uma venda compensada por pagamentos de locação futuros a um preço de mercado inferior, em que uma parte vende uma propriedade a um comprador e o comprador imediatamente aluga O imóvel de volta para o vendedor potreba kapitlu necessidade de capital nstroj podnikovho financovania ferramenta de finanças corporativas mimosvahov financovanie financiamento fora de balanço metdy financovania técnicas de financiamento oitota poskytovateov kapitlu vontade de fornecedores de capital nedva para zmysel não faz sentido nedostatok prostriedkov falta de fundos Pridruen pod Niky Associates ak investcia u nevyhovuje kritrim. Se o investimento já não cumprir os critérios. Ak m investor v drbe, priamo alebo nepriamo. Se o investidor detém, direta ou indiretamente, akcie v obehu ações em circulação aktvum klasifikovan pri prvotnom zatovan ako. Ativo, designado após reconhecimento inicial como. Dcrsky podnik subsidiária dohadn budcnos previsível futuro existência vznamnho vplyvu je spravidla preukzan jednm alebo viacerm nasledujcimi spsobmi existência de influência significativa por um investidor é geralmente evidenciada em uma ou mais das seguintes formas financeiras instrumentos financeiros formlna (zmluvn) dohoda acordo contratual goodwill tvor sas tovnej Hodnoty investance goodwill está incluído no valor contábil do investimento hodnota pokraujceho vyuitia valor em uso individualmente tovn zvierka investujceho podniku demonstrações financeiras separadas investcia sa klasifikuje ako 8222uren na predaj8220 investimento é classificado como detido para venda investcie v drbe. Investimentos realizados por. Os investimentos em empresas associadas que contabilizaram o método da equivalência patrimonial devem ser classificados como ativos não circulantes. Investidor, empréstimo, empréstimo, mercado de valores, investimentos em empresas não financeiras. O investidor deve descontinuar o uso do método da equivalência patrimonial a partir da data em que deixa de ter influência significativa sobre um investidor associado strca vznamn vplyv nad pridruenm podnikom ak. É provável que o investidor perde uma influência significativa sobre um associado quando. O associado fica sujeito ao controle de um governo jednotn bilann politika políticas contábeis uniformes k dtumu nadobudnutia investcie (pridruenho podniku) sa rozdiel medzi obstarvacmi nkladmi investcie a podielom na istej objektvne hodnote identifikovatench aktv, zvzkov a. O IFRS 3 na aquisição do investimento (associado) qualquer diferença entre o custo do investimento e a participação do investidor8217 no valor justo líquido dos ativos, passivos e passivos identificáveis do associado8217s podiam ser creditados. contingent liabilities is accounted for in accordance with IFRS 3 kmeov akcie common shares konsolidovan tovn zvierka je tovn zvierka skupiny, prezentovanej ako samostatn ekonomick subjekt consolidated financial statements are the financial statements of a group presentedas those of a single economic entity kontrola (ovldanie) je schopnos riadi finann a prevdzkov oblas uritho subjektu control is the power to govern the financial and operating policies of an entity majetkov podiel (podiel na vlastnom iman) equity interest ma v drbe hold menej ako 20 less than 20 metda vlastnho imania je metda tovania, pri ktorej sa investcia najprv zatuje v obstarvacch nkladoch a nsledne sa uprav o vplyv zmien v podiele investora na istch aktvach v pridruenho podniku equity method is a method of accounting whereby the investment is initiallyrecognised at cost and adjusted thereafter for the post-acquisition change in theinvestor8217s share of net assets of the associate nad rmec konsolidovanej tovnej zvierke in addition to consolidated financial statements nespriaznen investori unrelated investors obdobn transakcie like transactions obchodova na verejnom trhu trade in a public market objektvna hodnota znen o nklady odbytu fair value less cost to sell oceovan vsledkovo v objektvnej (relnej) hodnote measured at fair value through profit or loss oakvan pean toky estimated future cash flows odpisovanie goodwillu nie je povolen amortisation of the goodwill is not permitted (pre odpisovanie nehmotnch aktv sa vyuva termn 8220amortization8221, pre odpisovanie hmotnch aktv 8220depreciation8221 a pre nerastn loisk 8220depletion8221) optovne zaa resume oprvnen hlasova entitled to vote ostatn (posledn) dostupn tovn zvierka most recent available financial statements platby v prospech investora payments on behalf of the investor podiel 20 a viac percent na hlasovacch prvach dcrskeho podniku 20 per cent or more of the voting power of associate podiel investora na vsledku hospodrenia pridruenho po dniku sa vyke v rmci vsledku hospodrenia investora investor8217s share of the profit or loss of the associate is recognised in the investor8217s profit or loss podmienen zvzky vznikajce. contingent liabilities arising. podnik m vnimku z konsolidcie company is exempted from consolidation podnik m vnimku z uplatnenia metdy vlastnho imania company is exempted from applying the equity method pohadvky a zvzky z obchodnho styku trade receivables and payables poistn fondy insurance funds poskytnutie zdrojov financovania provision of funds potencilne hlasovacie prva s existujcim prvom konverzie potential voting rights currently excercisable (convertible) poiadavky na zverejovan informcie disclosure requirements predloi tovn zvierku. regulanm orgnom file financial statements. to regulatory authorities pri metde vlastnho imania. under the equity method. pridruen podnik nadobudnut so zmerom predaja do 12 mesiacov od nadobudnutia associate acquired with a view to its disposal within twelve months of acquisition. prioritn akcie preference shares prostrednctvom dcrskych (pridruench) podnikov through subsidiaries (associates) rizikov kapitl venture capital ron tovn zvierka annual financial statement straty zo znehodnotenia impairment losses subjekt, na ktor m investor vznamn vplyv entity, over which the investor has significant influence as zstupcov investora v predstavenstve representation of the investor on the board of directors tovn hodnota investcie v pridruenom podniku carrying amount of investment in associate vznamn obmedzenia monosti investora previes prostriedky z pridruenho podniku significant restrictions on the ability of investor to transfer funds from the associate vznamn transakcie medzi investorom a pridruenm podnikom material transactions between the investor and the associate vznamn vplyv je schopnos podiea sa na rozhodnutiach vo finannej a prevdzkovej oblasti pridruenho podniku Significant influence is the power to participate in the financial and operatingpolicy decisions of the investee zaveden postupy v praxi well-established industry practices zmeny objektvnej hodnoty sa tuj vsledkovo changes in fair value are recognized through profit or loss zni podiel na nulu reduce the interest to zero Odpisovanie dlhodobho hmotnho majetku, nehmotnho majetku a prrodnch zdrojov Depreciation, amortization and depletion ak sa dlhodob majetok preceuje, oprvky sa ztuj s hodnotou v akej bol majetok zaraden a vsledn suma sa prepota na hodnotu precenenia if an asset is revalued, any accumulated depreciation is eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset baa mine budovy buildings dlhodob hmotn majetok property, plant and equipment doba odpisovania depreciation period doba vyuitenej ivotnosti useful life doba vyuitenej ivotnosti majetku vychdza z jeho oakvanho itku useful life of an asset is defined in terms of its expected utility dopravn prostriedky vehicles kategria dlhodobho hmotnho majetku clas s of property, plant and equipment kad sas individulneho dlhodobho hmotnho majetku, ktorej obstarvacie nklady s vznamn v pomere k obstarvacm nkladom tohto majetku by sa mali vykazova samostatne each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item shall be depreciated separately likvidcia majetku disposal of an asset lom quarry mali by sa (musia sa) oceova vo vke obstarvacch nkladov shall be measured at its cost metda degresvneho odpisovania diminishing balance method metda linerneho odpisovania straight-line method, metda odpisovania method of depreciation metda odpisovania by sa mala prehodnocova aspo ku koncu kadho ronho tovnho obdobia depreciation method applied to an asset shall be reviewed at least at each financial year-end nhradn siastky spare parts njomca lessee nklady na demont odstrnenie a uvedenie lokality do pvodnho stavu costs of site dismantlement, removal and restoration nehmotn aktvum s neuritou dobou vyuitenej ivotnosti sa nesmie odpisova intangible asset with an indefinite useful life should not be amortised nehmotn majetok intangible assets nevyuvan majetok idle asset obdobie, poas ktorho sa predpoklad, e aktvum tovnej jednotke k dispozcii na vyuvanie the period over which an asset is expected to be available for use by an entity objektvna hodnota fair value odhad estimate odhad sa uskutonil na zklade. estimate has been made with reference to. odpisov zklada depreciation base depreciable amount odpisovanie majetku sa ukon. depreciation of an asset ceases. odpisovanie poda vkonov usage method of depreciation odpisovanie predstavuje systematick alokciu odpisovej zkladne majetku poas jeho vyuitenej ivotnosti depreciation is the systematic allocation of the depreciable amount of an asset over its useful life odpisova poas 5 rokov depreciate over the period of 5 years odpisuje sa spsobom, vyjadrujcim itky, ktor z danho majetku plyn is depreciated in a manner that reflects the benefits to be derived from the asset odpisy (nklady) depreciation charges odpisy sa vyku v rmci vsledku hospodrenia s vnimkou, ke s aktivovan v tovnej hodnote inho majetku The depreciation charge for each period shall be recognized in profit or loss unless it is included in the carrying amount of another asset. opotrebenie wear and tear oprvky accumulated depreciation pokraova v odpisovan, a km nie je poloka vyraden z tovnctva continue depreciating it until the item is derecognized poloka dlhodobho hmotnho majetku by sa mal vies v tovnctve vo vke obstarvacch nkladoch, znench vetky o oprvky a opravn poloky item of property, plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses pozemky land pozemky a budovy sa tuj osobitne land and buildings are accounted for separately prenajmate lessor princp oceovania vo vke amortizovanej reproduknej obstarvacej ceny depreciated replacement cost approach straty zo znenia hodnoty majetku impairment losses stroje machinery sasti dlhodobho hmotn majetku si mu vyadova pravideln nhradu parts of some items of property, plant and equipment may require replacement at regular intervals tovn hodnota carrying amount book value vntorn vybavenie furniture and fixtures vo vke obstarvacch nkladov at cost v yuiten hodnota recoverable value zariadenie equipment zariadenie kancelri office equipment zastaranos obsolescence zavka landfill zvykov hodnota residual value sledujem e si fachman vo svojom obore :cool: Zmluvy o dielo Construction contract ak sa zmluva tka viacerch aktv when a contract covers a number of assets aktva, ktor s zko prepojen z hadiska ich dizajnu, technolgie, funknosti alebo ich vslednho vyuitia assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose and use celkov nklady na realizciu zmluvy prevyuj vnosy z realizcie total contract costs exceed total contract revenue iastky na hradu od zkaznkov z titulu realizcie zmluvy amount due from customers for contract work dizajn design dohodnut trby agreed revenue ete nerealizovan innosti work not yet performed faktra bill invoice materil pouit pri realizcii zmluvy material used in construction nklady na very a piky borrowing costs nklady svisiace s prcou na stavenisku site labor cost nvrh proposal nevyuit zariadenie idle plant oakvan zisk z realizcie zmluvy profit expected to arise on the contract odbytov nklady selling costs odhad estimate odovzda deliver odpisy depreciation charge oprava nepodarkov rectification of defects osobitne dojednan zmluva specifically negotiated contract penle penalties percento percentage pevn zmluvn cena fixed contract price pevn ztovacia sadzba (za jednotku vkonu) fixed rate (per unit of output) platba payment poda submit podmienky zmluvy terms of contract poplatok, fixn fee, fixed poskytovanie sluieb rendering of services postavi build pracovn hodiny labor hours preddavky advances progress payments prehady odvedenej prce surveys of work performed prieben fakturcie progress billings prija accept protihodnota consideration realizcia zmluvy sa zaala work on the contract has commenced refundcia reimbursement rekultivcia prostredia restoration of the environment rie overheads samostatn zmluva separate contr act schvlenie approval skupina zmlv je dojednan v rmci jednho balka group of contracts is negotiated as a single package skupina zmlv sa posudzuje ako jedin zmluva, ke. group of contracts shall be treated as a single contract when. spsob vyrovnania zvzku manner of settlement of liability stimulan platby incentive payments straty sa vyku okamite losses are recognized immediately stupe dokonenia stage of completion stupe dokonenia sa stanov na zklade doposia vynaloench nkladov na realizciu zmluvy stage of completion is determined by reference to the contract costs incurred to date subdodvate subcontractor sdny spor litigation trby zo zmluvy contract revenue ustanovenia (zmluvy) o naven nkladov cost escalation clauses vyfakturovan iastky z realizcie zmluvy amounts billed for work performed on a contract vyjasnenie neistch skutonost resolution of uncertainties vyjednva negotiate vymoiten prva enforceable rights vstavba construction vstavba by sa mala povaova za predmet samostatnej zmluvy, ak construction shall be treated as a separate construction contract, if zdrky retentions zkaznk customer zamietnu reject zdranie delay zmena rozsahu prc tvoriacich predmet zmluvy change in the scope of the work to be performed unde r the contract zmena tovnho odhadu change in accounting estimate zmluva s pevnou cenou fixed price contract zmluva umouje dodvku alieho aktva na zklade rozhodnutia zkaznka contract provide for the construction of an additional asset at the option of the customer zmluvn dodvate contractor zmluvn dodvate dostva nhrady oprvnench prpadne inch definovanch nkladov contractor is reimbursed for allowable or otherwise defined costs zmluvy s formulovan rznym spsobom contracts are formulated in a number of ways zmluvy s realizovan paralelne alebo postupne contracts are performed concurrently or in a continuous sequence ahojte vsetci, vyslovujem nekonecnu pochvalu vsetkym tu zucastnenym a prispievajucim, paradna vec. ) ked uz vas tu tak mam, pls mohol by mi niekto pomoct s prekladmi pojmov z anglictiny ako logicky mam predstavu, ale chcela by som aby ten preklad znel v slovencine sofistikovane ) financial promoter capital raising brokerage prime brokerage full-service brokerage self directed brokerage securitizations syndications manual payments corporate actions services execution-only services advisory porfolio management lombard credits diiiky moooccc :o financial promoter finann sprostredkovate capital raising vzrast (nrast) kapitlu brokerage maklrska odmena (odmena za sprostredkovanie) prime brokerage zkladn odmena() full-service brokerage pln odmena za sprostredkovanie self directed brokerage vlastn odmena () securitizations zloha na zabezpeenie syndications doasn spojenie viacerch spolonost pre spolon investciu manual payments quotrunquot platby corporate actions services firemn quotivquot sluby execution-only services vkonn sluby advisory porfolio management manament portfliovho poradenstva lombard credits lombardn very () woooww. Brano, si vazne dobry :) dakujem, fcelku si pomohol. ak sa tu najblizsie zastavis mam este pls nejakych zopar slovicok: - deteriorating loan - problem loan - agency services operations a este jedno spojenie, co pisal talian, tak moze byt ze su tam aj nake zatulane talianske chybicky: - bancassurance, mutual funds, sicav and segregated account - deteriorating loan znehodnoten ver - problem loan problmov ver - agency services operations sprostredkovan servisn kony - bancassurance - poda ma bank assurance - bankov zruka - mutual funds (mutual-po vzjomnej dohode) fondy - sicav and segregated accountsegregovan et aobn priemysel Mining industry ak je aktvum znehodnoten, zatuje sa znenie jeho hodnoty na sumu zodpovedajcu vyuitenej hodnote if an asset is impaired, it is written-down to recoverable amount aktva z prieskumu a posudzovania efektvnosti nerastnch losk sa zatuj vo vke vynaloench obstarvacch nkladov exploration and evaluation asset shall be recognized at cost baa mine bez ohadu na metdu odpisovania, je potrebn pravidelne preverova posledn odhad ekonomicky vyuitench nerastnch zsob whichever basis of amortisation is used, it is necessary to review regularly the latest estimate of economically recoverable reserves denn produkcia presahuje 100 ton production surpasses one hundred tons per day derivtov opercie derivative transactions diskontovan (odroen) pean toky discounted cash flows dopravn ps belt conveyor foslne palivo fossil fuel geofyziklny prieskum geophysical survey hluina barren hodnota z pokraujceho vyuitia value in use komern ivotaschopnos commercial viability komodita commodity likvidcia a rekultivcia removal and restoration lom query loisko deposit lavka krovsk aqua regia mali by sa svisiace vdavky na aktivova should the related costs be capitalized metda (aktivcie) plnch nkladov full cost method metda spench vsledkov successful efforts method na zem sa nsledne nali komerne vyuiten zsoby nerastnch surovn area is subsequently found to contain commercially recoverable mineral reserves nklady na rekultivc iu restoration costs nklady na sprstupnenie nerastnch losk v oblasti zujmu by sa mali asovo rozli costs arising from development related to an area of interest shall be carried forward nklady na uvedenie spracovateskho zariadenia do jeho normlnej prevdzky costs to bring a processing facility to its normal working state nerastn zsoby mineral reserves nevhodn zmluva onerous contract obdobie, poas ktorho sa oakva vyerpanie ekonomicky vyuitench nerastnch zsob period of time over which the economically recoverable reserves can be expected to be depleted objavenie (komerne) vyuitench zsob nerastnch surovn discovery of viable quantities of mineral resources objektvna relna hodnota fair value oblas zujmu area of interest odkzan reliant odpisovanie (hmotnch aktv inch ako nerastn loisko) depreciation odpisovanie (nehmotnch aktv) amortization odpisovanie (nerastnho loiska) depletion odpisovanie svisiace s oblasou zujmu je ohranien dobou vyprania povolenia alebo dobou, po ktor sa uvauje s abou am ortization in respect of an area of interest is related to the expiration of time permitted or contemplated for extraction ohodnocovanie (oceovanie) measurement opis vchodiskovch predpokladov pouitch v modeloch na zistenie znenia hodnoty descriptions of key assumptions used in impairment models oprvnenia legal rights pokles cien drop in prices poplatok za abu royalty posdenie znenia hodnoty assessment of impairment povolenie permit predajn cena selling price prepravn haulage pretoe posudzovanie efektvnosti aby prinieslo negatvne vsledky, vdavky svisiace s danou oblasou sa okamite odpu because evaluation produces a negative result, the costs associated with the area are written off preukzaten demonstrable prevdzka s vlastnmi prjmami cash-generating unit prevdzkov nklady operating costs prieskum a posudzovanie efektvnosti nerastnch losk exploration for and evaluation of mineral resources prieskumn vrty exploratory drilling prstupov cesty access roads proporcionlne pro rata rezerva provis ion rezerva a svisiace aktvum sa nesm vzjomne kompenzova provision and the corresponding asset cannot be offset rezerva sa pri jej vytvoren zatuje v diskontovanej sume provision is measured on a discounted basis upon initial recognition. ropa oil rozpustenie opravnch poloiek zo znenia hodnoty reversal of impairment losses ruda ore rdzos fineness tla gallery aba extraction technick realizovatenos technical feasibility tektonick zlom fault uhlie coal ukazovatele vkonnosti performance indicators uri determine uzatvorenie bane mine closure v rovnakom ase sa me v danej oblasti zujmu realizova viac ako jedna fza aobnch innost more than one phase of extractive operation can occur at the same time in the same area of interest v aobnom priemysle sa kapitl zskava rznymi spsobmi mining industry raises capital in a number of ways vedaj produkt by-product vrtn zariadenie drilling rig vdavky expenditures vdavky na sprstupnenie nerastnch losk development costs vdavky na vstavbu construction costs vdavky, ktor zvia sasn tandardn kapacitu aktva expenditure that will enhance the asset in excess of its current standard of performance vykazovanie vnosov z benej innosti revenue recognition vykona prieskum v uritej oblasti explore a specifi c area vkopov prce trenching vnimka z uplatnenia IAS 8 exemption from application of IAS 8 vysok pec furnace vytvranie zsad bilannej politiky developing accounting policies vyvret horniny igneous rocks vvrt pre nloe blasthole vzcne prvky rare earth elements zaatie produkcie commencement of production zanechan zariadenia physically abandoned facilities zavka backfill zemn plyn gas zemsk povrch earth8217s surface zskanie prv na (geologick) prieskum acquisition of rights to explore zlatonosn auriferous znenie hodnoty aktva impairment of an asset Nepean transakcie Non-monetary transactions ak sa nadobudnut poloka neoceuje v objektvnej hodnote, stanovia sa obstarvacie nklady v sume odovzdanho aktva if the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up ak sa prijat aktvum neoceuje v objektvnej hodnote, stanov sa jeho ocenenie vo vke tovnej hodnoty odovzdanho aktva if the acquired item is not measured at fair value, its cost is m easured at the carrying amount of the asset given up. ak sa tovar alebo sluby zamenia za tovar alebo sluby, ktor maj prbuzn charakter a podobn hodnotu when goods or services are exchanged for goods or services which are of a similar nature and value ak tovn jednotka nie je schopn spoahlivo uri objektvnu hodnotu if the entity cannot estimate reliably the fair value aktva assets bra do vahy take into account dotcia subsidy emisn io share premium existuje domnienka, e. there is a rebuttable presumption, that. hodnota prevdzky z pohadu podniku sa stanov na bze peanch tokov po zdanen entity-specific value of the entity8217s operations shall reflect post-tax cash flows je oceovan na bze. is measured by reference to. ke dochdza k odkladu prjmu peaz alebo peanch ekvivalentov, objektvna hodnota protihodnoty sa ur na zklade diskontcie vetkch budcich prjmov implicitnou rokovou mierou when the inflow of cash or cash equivalents is deferred, the fair value of the consideration is determined by discounting all future receipts using an imputed rate of interest komern podstata commercial substance naturlne plnenie in-kind considerations naturlny (v zmysle, nepean) in-kind neoben hmotn majetok me by nadobudnut zmenou za in nepean majetok items of property, plant and equipment may be acquired in exchange for other non-monetary assets opcie na nkup akci share options platby s asou akci share-based payments podmienky pre uznanie nrokov vesting conditions poskytn (akcie) grant (shares) poskytovanie sluieb provision of services pouvate user protihodnota consideration protistrana counterparty sluby services spoahlivo oceni measure in a reliable way tto zmena sa nepovauje za transakciu ktor vedie k vnosom the excha nge is not regarded as a transaction which generates revenue toto oceovanie je preukzatenejie this measurement is more clearly evident transakcia so zamestnancom vystupujcim v postaven dritea podielovch nstrojov tovnej jednotky transaction with an employee in hisher capacity as a holder of equity instruments of the entity transakcie vyrovnan peane cash-settled transactions transakcie vyrovnan vlastnmi akciami equity-settled transactions tovn jednotka previedla na kupujceho vznamn rizik a prnosy z vlastnctva tovaru entity has transferred to the buyer the significant risks and rewards of ownership of the goods vklad contribution vlastn akcie treasury shares vlastn imanie equity vlastnk owner vmenn transakcia exchange transaction vnosy income vnosy sa stanovia vo vke objektvnej hodnoty prijatho tovaru alebo sluieb revenue is measured at the fair value of the goods or services received vyrovnanie zvzku settlement of a liability zkladn imanie share capital Entertainment and representation e xpenses Vyraovanie aktv Disposal of assets aktva ktor spaj kritri pre ich zaradenie do kategrie 8222uren na predaj8220 by sa mali v svahe prezentova osobitne assets that meet the criteria to be classified as held for sale to be presented separately in the balance-sheet aktva o ktorch sa v slade s IAS rozhodlo, e s neoben sa mu reklasifikova na oben iba v prpade, e s splnen kritri pre ich zaradenie do kategrie 8222uren na predaj8220 v slade s IFRS 5 assets classified as non-current in accordance with IAS 1 shall not be reclassified as current assetsuntil they meet the criteria to be classified as 8222held for sale8220 in accordance with IFRS 5 aktvu zarad do kategrie neobench aktv urench na predaj vtedy, ke jeho tovn hodnota bude realizovan predajom a nie jeho pokraujcim vyuvanm asset is classified as non-current held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use. hmotn aktva tangible assets hodnota z pokraujceho vyuitia value in use komplex uren na vyradenie disposal group nehmotn aktva intangible assets neoben aktva uren na predaj non-current assets held for sale neoben hmotn aktva (dlhodob hmotn majetok) plant, property and equipment o prevdzke XXX sa tovalo ako o ukonovanej innosti, o znamen, e jej vsledky sa vyali z vsledkov spolonosti z pokraujcich innost a to za vetky obdobia prezentovan v danej tovnej zvierke XXX business was accounted for as a discontinued operation, whereby the results of operations were removed from the company8217s results from continuing operations for all periods presented within the financial statements odpisovanie hmotnch aktv depreciation odpisovanie nehmotnch aktv amortization pln preda neoben aktvum plan to sale a non-current asset pravidl tandardu IFRS 5 pre oceovanie platia pre vetky neoben aktva a komplexy (majetku) uren na vyradenie, s vnimkou tch, ktor by sa mali oceova v slade s inmi uvedenmi tandardmi m easurement requirements of IFRS 5 apply to all recognized non-current assets and disposal groups except for those assets which shall continue to be measured in accordance with other standards noted predaj sale predchdzajce obdobia prior periods prenjom lease prezentova present strata zo znenia hodnoty impairment loss tovn chyba accounting error tovn jednotka by mala neoben aktvum uren na predaj oceova v vke, ktor je niou z tovnej hodnoty a sumy objektvnej hodnoty znenej o nklady odbytu entity shall measure a non-current asset classified as held for sale at the lower of its carrying amount and fair value less costs to sell tovn jednotka by mala v svahe prezentova neoben aktva uren na predaj oddelene od ostatnch aktv entity shall present a non-current asset classified as held for sale separately from other assets in the balance-sheet tovn jednotka nerob za minul obdobia iadne pravy sm neobench aktv urench na predaj, zameran na dosiahnutie slade s ich zaradenm v svahe v poslednom z prezen tovanch obdob entity in not reclassifying or re-presenting any amounts of non-current assets classified as held for sale in the balance sheets for prior periods to reflect the classification in the balance-sheet for the latest period presented tovn jednotka nesmie tova o likvidcii takho neobenho aktva, ktor bolo iba doasne vyat z pouvania entity shall not account for a non-current asset that has been temporarily taken out of use as if it had been abandoned tovn jednotka nezarad do kategrie 8222uren na predaj8220 aktvum, ktor sa m vyradi likvidciou entity shall not classify as held for sale a non-current asset that is to be abandoned. tovn vchodisko accounting estimate ukonovan innosti (aktivity, prevdzky) discontinued operations v oktbri 2008 sme ukonili predaj divzie poistnch sluieb za 320 milinov 8364 in October 2008, we completed the sale of our insurance business for 320 million 8364 v septembri 2008 prijala naa spolonos rozhodnutie preda divziu ZZZ in September 2008, we committed to a plan to sell our ZZZ business. vykazova recognize vnosy income vnosy z benej innosti revenues vyradenie aktva likvidciou abandonment of an asset vyradenie aktva predajom disposal vyuiten (realizovaten) hodnota recoverable value zsoby inventories zisk (strata) ukonovanch innost (aktivt, prevdzok) post-tax profit (loss) of discontinued operations zisk strata z predaja gain loss from the sale zisky (straty) z precenenia tch neobench aktv urench na predaj, ktor nespadaj pod definciu ukonovanej innosti sa zahrn vsledku hospodrenia z pokraujcich innost any gain (loss) on the remeasurement of a non-current asset classified as held for sale that does not meet the definition of a discontinued operation shall be included in profit or loss from continuing operations zverejni doplujce informcie disclose (additional) information zverejovan informcie sa tkaj innost, ktor boli ukonovan ku koncu poslednho z prezentovanch obdob disclosed information relate to all operations that have been discontinued by the end of the reporting p eriod for the latest period presented ivotnos useful life tovn opravy a pravy Accounting corrections and adjustments ak sa chyby vyskytla pred najstarm z obdob prezentovanch v tovnej zvierke if the error occurred before the earliest prior period presented in the financial statements ben obdobie current period bilann politika accounting policy bilann politika predstavuje osobitn princpy, zkladne, konvencie, pravidl a postupy, ktor uplatuje tovn jednotka pri zostavovan a prezentci tovnej zvierky accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements bilann politika sa mus uplatova konzistentne accounting policy must be applied consistently daov dopad oprv minulch chb sa ztuje v slade so tandardom IAS 12 tax effects of corrections of prior period errors is accounted for in accordance with IAS 12 dobrovon zmena voluntary change dkazy evidences chyby errors chyby minulch obdob sa opravia pravou porovnatench informci prezentovanch v tovnej zvierke zostavenej za ben obdobie prior period errors are corrected by restating the comparative information presented in the financial statements of the current period informcie o. ktor by sa mali zverejova disclosures required in respect of. nsledn efekty consequential effects nasledujce obdobia subsequent periods neprimeran nklady undue cost nerealizovatenos impracticability neschopnos inability nesprvna aplikcia zsad bilannej politiky misapplication of accounting policies nesprvna interpretcia faktov misinterpretation of facts nevyaduj sa iadne pravy no adjustment is required numerick chyba mathematical mistake odhali chybu discover an error opis zmien bilannej politiky a jej vplyv na tovn zvierku sa uvdza v alej asti textu description of changes in accounting policies and their effect on the financial statements is given below opravy chb minulch obdob corrections of prior period errors podmienen plnenie contingent payment podvod fraud povaha chyby nature of the error predchdzajce obdobie prior period predpoklady assumptions prehliadnutie oversight prechodn ustanovenia transitional provisions prevzatie nove bilannej politiky adoption of a new accounting policy pri retrospektvnej aplikcii sa vsledky predchdzajcich obdob u pravia tak, ako keby sa nov bilann politika uplatovala odjakiva with retrospective application, the results of operations for all prior periods presented must be restated, as if the newly adopted policy had always been used. prieben obdobie interim period skupina prevzala nov a revidovan tandardy IFRS a interpretcie od 1. janura 2008 group adopted certain new and revised IFRSs and interpretations effective January 1, 2008 spolonos mala ale nezatovala. company failed to record. tto zmena bilannej politiky sa zobrazila retrospektvne this change in accounting policy has been accounted for retrospectively tovn jednotka me zmeni existujcu bilann politiku v oblasti poistnch zmlv iba v prpade ak tto zmena povedie k relevantnejej tovnej zvierke bez toho, aby dolo k zneniu jej spoahlivosti entity is permitted to change its existing accounting policy for insurance contracts only if the change makes the financial statements more relevant and no less reliable tovn vchodisk accounting estimates prava zaiatonho stavu fondu nerozdelenho zisku adjusting the opening balance of retained earnings upraven vkaz ziskov a strt za tovn rok koniaci sa 31. 12. 2008 restated income statement for the year ended December 31, 2008 pravy sa robia pokia s realizovaten adjustments are made unless impracticable v niektorch prpadoch je obtiane uri, i ide o zmenu bilannej politiky alebo zmenu tovnch vchodsk in some situations it is difficult to distinguish between changes in accounting policy and changes in accounting estimates v prpadoch, ke tovn jednotka postupuje v slade s prechodnmi ustanoveniami tandardu. when an entity follows the specific transitional requirements of a standard. vynechanie (napr. informcie) omission vsledkom tejto zmeny je. effect of this change is. vznamn material XYZ rozhodla v r. 2008 o zaveden. metdy tovania o. XYZ decides in 2008 to adopt the. method of accounting for. zavies implement zmena tovnho vchodiska (odhadu) je prava tovnej hodnoty aktva alebo zvzku, alebo iastky zodpovedajcej periodickmu opotrebeniu aktva. change in accounting estimate is an adjustment of the carrying amount of an asset or a liability, or the amount of the periodic consumption of an asset. zmeni z. na. change from. to. zmeny bilannej politiky sa zobraz prospektvne changes in accounting estimates are accounted for prospectively zmeny bilannej politiky, ktor s dsledkom plnho prechodu na IFRS changes in accounting policy that arise upon the first-time adoption of IFRSs zmeny vyvolan zavedenm novho tandardu resp. interpretcie changes made pursuant to the promulgation of a new standard or interpretation Zmluvy a dohody Contracts and agreements ak bola investcia obstaran v poas tovnho obdobia, mal by sa zohadni podiel na nerozdelenom zisku za t as roka, ktor predchdzala tejto akvizcii if the investment has been acquired during the accounting period, the purchased share of undistributed income for the portion of the year prior to the purchase should be taken into account ak neexistuje aktvny trh, pouij sa pri stanoven objektvnej (relnej) hodnoty sluby nezvislch znalcov alebo analza diskontovanch peanch tokov if there is not an active market, the fair value is determined with reference to independent appraisal or discounted cash flow analysis akcie v obehu outstanding shares aktva s uvdzan v objektvnej (relnej) hodnote v obstarvacch nkladoch assets are recorded at fair value at cost ben metdu pre odhad objektvnej hodnoty common method used to estimate fair value cena zaplaten za spolonos prevyuje set individulnych hodnt jej identifikovatench istch aktv price paid for the entire company exceeds the values assigned to individually identifiable net assets daov strata (nevyuit) tax loss (carryover) dtum akvizcie date of acquisition dcrsky podnik subsidiary dcrsky podnik spravidla neuzatvra svoje knihy na zklade toho, e matersk podnik nadobudol kontroln balk jeho akci usually, a subsidiary does not close its books as a result of the parent company8217s securing a controlling interest in its stock elimincie a pravy eliminations amp adjustments eliminan pravy maj nasledujcu podobu elimination entries are as follows goodwill sa povauje za znehodnoten vtedy, ak relna (objektvna) hodnota nadobudnutho podniku (ako celku) je niia ne objektvna hodnota jeho istch aktv goodwill is considered to be impaired if the implied fair value of the acquired company is less than the carrying value of its net assets individulna tovn zvierka investora separate financial statements of an investor k dtumu akvizcie sa vlastn imanie nadobdanho nesta s vlastnm imanm nadobdatea upon the acquisition date, the acquired firms equity cannot be added to that of the acquiror konsolidovan vkaz ziskov a strt zaha iba ten vsledok hospodrenia dcrskeho podniku, ktor bol realizovan po dtume akvizcie consolidated income statement includes only subsidiary income earned after the acquisition date korektn ztovanie vlastnho imania dcrskeho podniku s tom finannch investci vyaduje, aby ty finannch investci a vlastnho imania dcrskeho podniku vyjadrovali stav k rovnakmu dtumu for correct elimination of the subsidiary equity against the financial investment account, the financial investment account and subsidiary equity must be at the same point in time matersk podnik aj dcrsky podnik si zachovvaj prvnu subjektivitu a ved svoje vlastn zznamy parent and the subsidiary remain separate legal entities and maintain their own records nklady sa v danom obdob neaktivovali in that period, the costs have been expensed nkl ady vyvolan akvizciou zvyuj hodnotu goodwillu direct acquisition costs contribute to the increased value of goodwill nepriazniv udalosti adverse events nerozdelen (reinvestovan) zisk retained earnings objektvna (relna) hodnota bola stanoven na zklade reproduknej trhovej ceny prbuznej poloky fair value has been determined with reference to the market replacement cost for similar items objektvna (relna) hodnota goodwillu vychdza zo zaplatenej ceny za nadobdanho fair value of the goodwill is implied by price paid for the acquire odhadn hodnotu estimate the value odloen da deferred tax platba me by vykonan v hotovosti, alebo vydanm akci pre pvodnch vlastnkov nadobdanho payment could be made in cash, or by issuing stock to the former owners of the acquiree po akvizcii bude dcrsky podnik naalej zostavova svoju vlastn tovn zvierku after the acquisition, the subsidiary will continue to prepare its own financial statements po preveden kontrolnho podielu, predvajci zaznamen odtovanie istch aktv upon the transfer of controlling interest, the seller records the removal of net assets podiely s meninovm vplyvom sa spravidla v konsolidovanej tovnej zvierke neuvdzaj rozlen na kmeov imanie, emisn io alebo nerozdelen zisky non-controlling interests are typically not broken into par, paid-in capital and retained earnings podmienen plnenie contingent consideration podnikov kombincie business combinations ponuka na prevzatie tender offer prvo na stiahnutie ponuky right to withdraw an offer predvajci sa me zdrha prija miesto peaz cenn papiere nadobdatea seller may be reluctant to accept the securities issued by the acquirer instead of cash predpoklad sa, e metda a doba odpisovania dlhodobch aktv materskho podniku s tie ist, ak sa pouvaj aj v dcrskom podniku it is assumed that the method and life used for depreciation of parents fixed assets are the same as those used by the subsidiary prevzat zvzky assumed liabilities rozdelenie zisku income distribution stupe vlastnctva level of ownersh ip svaha dcrskeho podniku bola zostaven ku du akvizcie balance sheet of the subsidiary has been prepared on the date of acquisition testovanie na znehodnotenie sa spravidla rob rone impairment testing is normally done on an annual basis tovanie o akvizcii acquisition accounting tovn hodnota krtkodobch zvzkov astokrt aproximuje ich objektvnu (relnu) hodnotu more often, the carrying amount of current liabilities can approximate their fair values v prpade ak je nadobdan njomcom v rmci operatvneho prenjmu, nevykazoval z tohto titulu iadne aktvum ak je vak dohodnut njomn vrazne niie ako trhov, malo by sa v rmci akvizinho tovnctva aktvum vykza when the company acquired is a lessee under an operating lease, it has not recorded any asset however, if the contractual rent is materially below fair rental value, an asset should be recognized under the acquisition accounting v prpade konsolidcie investcie obstaranej v priebehu tovnho obdobia sa uplatuj osobitn postupy special procedures are applied when consolidation relates to investment that is acquired during the accounting period v svahe dcrskeho podniku nebola nevyuit daov strata zahrnut v konsolidovanej tovnej zvierke sa vak zahrnula in the balance sheet of the subsidiary, the tax loss carryovers had not been recorded however, it have been recorded in the consolidated balance sheet vina podnikovch kombinci sa realizuje vydanm kmeovch akci nadobdatea vmenou za kmeov akcie dcrskeho podniku most business combinations are accomplished by the acquirer issuing common stock in exchange for the subsidiary common shares vntroskupinov dividendy dcrskeho podniku materskmu podniku sa eliminuj v alom kroku intercompany dividends paid by the subsidiary to the parent will be eliminated next vo vkaze ziskov a strt sa podiel s meninovm vplyvom ur ako sin zodpovedajceho majetkovho podielu a vsledku hospodrenia za dcrsky podnik in income statement, non-controlling interest is equal to its percentage ownership times the reported income of the subsidiary only vhodn kpa bargain purchase vskum a vvoj research and development (RampD) zpis, ktorm sa zaznamen obstaranie entry to record the acquisition zdruovane podielov pooling of interests ztovanie vlastnho imania dcrskeho podniku s tom finannch investci elimination of stockholdersequity of the subsidiary against the balance of financial investment account Vykazovanie dane z prjmov Recognition of income taxes ak podnik prezentuje zvzky v lenen na krtkodob a dlhodob, nesmie vykazova odloen daov zvzky ako krtkodob when an entity presents current and non-current liabilities, it shall not classify deferred tax liabilities as current ak sa zist znehodnotenie, vyke sa svisiaca odloen daov pohadvka alebo zvzky v slade s IAS 12. porovnanm revidovanej tovnej hodnoty a daovej zkladne if an impairment loss (eifrs. iasb. orgeifrsstdcontenteIFRSsat30thJune2008IAS36c2004-03-31en-3.htmlSL148457) is recognised, any related deferred tax assets or liabilities are determined in accordance with IAS 12 (eifrs. iasb. orgeifrsstdcontenteIFRSsat30thJune2008IAS12c2004-03-31en-1.htmlA12-1) 8230 by comparing the revised carrying amount (eifrs. iasb. orgeifrsstdcontenteIFRSsat30thJune2008IAS36c2004-03-31en-3.htmlSL148450) of the asset with its tax base daov zklada tax base daov zaaenie tax burden daovnk tax payer diskontn sadzba je sadzbou nezohadujcou vplyv dane z prjmu discount rate shall be a pre-tax rate nklady na vyradenie predajom obsahuj dodaton nklady. s vnimkou finannch nkladov a nkladov na da z prjmov costs of disposal are incremental costs 8230 excluding finance costs and income tax expense oisten o daov vplyv net of related tax effects odhady peanch tokov. nesm bra do vahy pean prjmy alebo platby estimates of future cash flows 8230 shall not include income tax receipts or payments odloen da deferred tax odloen daov pohadvky deferred tax assets odloen daov zvzky deferred tax liabilities odpotaten doasn rozdiely deductible temporary differences pean platby a preplatky dane z prjmu s sasou prevdzkovch peanch tokov, pokia nie s vyslovene stotonen s finannmi alebo investinmi aktivitami cash payments or refunds of income taxes are included in the operating cash-flows, unless they can be specifically identified with financing (eifrs. iasb. orgeifrsstdcontenteIFRSsat30thJune2008IAS07c2004-03-31en-2.htmlSL131368) and investing activities (eifrs. iasb. orgeifrsstdcontenteIFRSsat30thJune2008IAS07c2004-03-31en-2.htmlSL131367) pean toky za da z prjmov s vykazovan osobitne cash flows (eifrs. iasb. orgeifrsstdcontenteIFRSsat30thJune2008IAS07c2004-03-31en-2.htmlSL131365) arising from taxes on income are separately disclosed po zdanen after tax pred zdanenm be fore tax prenos nevyuitch daovch strt carryforward of unused tax losses prenos nevyuitch daovch verov carryforward of unused tax credits pri priamej metde under the indirect method rezerva provision sadzba dane tax rate splatn da current tax splatn da predstavuje iastku na hradu. z titulu dane z prjmov za zdaniten zisk (daov stratu) prslunho obdobia current tax is the amount of income taxes payable 8230 in respect of the taxable profit (tax loss) for a period svaha obsahuje riadkov poloku, obsahujcu daov pohadvky a zvzky zo splatnej dane, vymedzenej poda IAS 12 balance sheet includes line items that present the liabilities and assets for current tax as defined in IAS 12 tovn zisk accounting profit hrnn suma, pozostvajca z. single amount comprising the total of. ukonovan prevdzky discontinued operations urenie vsledku hospodrenia determination of profit or loss vkaz komplexnch hrnnch vsledkov statement of comprehensive income vkaz obsahuje riadok s daovmi nkladmi za dan obdobie statement includes line items that present the tax expenses for the period vyradenie majetku predajom disposal of assets vsledok hospodrenia profit or loss vsledok hospodrenia z ukonovanch innost vrtane dane z prjmu post-tax profit or loss of discontinued operations zdaniten zisk taxable profit zisk alebo strata z precenenia majetku na rozdiel objektvnej hodnoty a nkladov odbytu post-tax gain or loss from the remeasurement of an asset to fair value less costs to sell Kriminalita bielych golierov White collar crime aby dolo k ukrytiu strt, peniaze sa presunuli z. to cover losses, cash has been transferred from 8230 arbitr arbitration banky maj zakzan prijma a prevdza prjmy z neleglnych transakci banks are forbidden to handle proceeds from illegal transactions dodvatesk kartel (v rmci ponukovho konania) bid rigging cartel dvern confidential falon podnik phony company falovanie counterfeiting fiktvny fictitious informant whistleblower intern kontroln mechanizmus internal controls je predmetom vyetrovania podvodov is a subject of fraud investigation kamufl cover-up kov dkaz proti. key evidence against 8230 korupcia corruption bribery krde larceny theft loot vydrancova m zkaz vkonu innosti v oblasti. he is barred from 8230 mal podniky s obzvl nchyln na vskyt zamestnaneckch podvodov small businesses are especially vulnerable to occupational fraud mtve due ghost employees najrozrenej most common nastren spolonos shell company nastren podnik dummy corporation navdza k trestnmu inu suborn obianskoprvny spor civil litigation obe victim obohatenie sa enrichment obratnos prowess obvinenie accusation obvinen z. charged with. obaloba indictment odhalenie detection odvolanie appeal oznmi pln unveil a plan pchate perpetrator peniaze v hotovosti (pokladnica) cash on hand podozriv transakcie questionable suspicious transactions podvod fraud podvod je dvodom pre anulovanie zmluvy fraud vitiaties a contract podvodn fakturcia fraudulent billing podvodnk fraudster swindler podvodnk (zneuvajci dverivos) con artist ponukov konanie bidding process poruovanie tovnch predpisov violating accounting laws and statutes pranie pinavch peaz money laundering prvnik (napr. podnikov) attorney prelial vek mnostvo peaz do vlastnch vreck he has funneled vast amounts of money into his pockets prizna vinu (v rmci trestnho konania) plead guilty prostredn hodnota straty z titulu podvodu bola v prpade malch podnikov s menej ako 100 zamestnancami 200 000 USD median fraud related loss suffered by small companies with fewer than 100 employees was 200,000 pyramdov hra Ponzi scheme rozsudok sentence s cieom vyhn sa zdaneniu, manament vytvo ril sie spolonost v daovch rajoch. in order to avoid taxation, the management has created a network of offshore corporations 8230 sfaloval jej podpis he forged hers signature simulovan korupcia (na zskanie dkazov) enticed bribery skryt transakcia hidden transaction spcha commit sprenevera missapropriation embezzlement sprenevera trieb skimming sdny proces trial sdny spor lawsuit vindel sham trestn sthanie criminal prosecution ukradn steal nik kapitlu capital flight platok kickback usvedenie conviction v prpade uznania viny mu hroz trest odatia slobody if convicted, he could face a prison sentence vimn gratutity vyda niekoho do rk vyetrujcim orgnom turn somebody in vymha prostriedky od inch strn extort funds from other parties vystavenie (nieomu) exposure vstran znamenie red flag vytunelovan prostriedky siphoned funds vznamn major zamestnanec prjme platbu, ale nezaznamen ju employee accepts payment from a customer but does not record it zamestnaneck podvody occupational fraud zatajenie concealment zloin crime zneuitie m isuse abuse nevedel by mi prosim vas niekto prelozit tieto dva pojmy: association management capability management. velmi pekne dakujem Trby predaja vrobkov a tovaru Revenues from sale of goods 6 mesan bezron ver six-months interest free credit ak zkaznk zaplat do 14 dn, bude mu poskytnut zava 3 z celkovej faktrovanej sumy if the customer pays within 14 days, he will receive a 3 per cent discount on the total invoice ben rokov miera podobnho nstroja emitenta s rovnakm verovm hodnotenm prevailing rare for a similar instrument of an issuer with a similar credit rating ben innosti ordinary activities da z pridanej hodnoty value added tax menovit hodnota nominal value nakpen za elom nslednho predaja purchased for the resale nesplaten iastka outstanding amount nevyku sa iadne vnosy no revenue will be recognized odloen poskytnutie protihodnoty deferred consideration platobn podmienky s odloenou platbou extended payment terms predvajci by mal zaznamena transakciu v objektvnej hodnote prijatej protihodnoty seller should record the consideration at the fair value of the consideration received predvajci kon na svoj et seller act as a principal predvajci poskytuje zavu pri okamitej alebo zrchlenej hrade seller offers a trade discount for immediate or prompt payment prija protihodnotu receive a consideration prnos odmena reward ron spltka annual installment rozdielny different dissimilar subjekt konajci (v transakci) vo svojom mene a na vlastn et principal tento vzah v podstate zaha aj zloku financovania such an arrangement effectively includes a financing transaction tovar podobnej povahy goods of a similar nature transakcia prebehla transaction has taken place trby revenues sales hrnn iastky vybran sprostredkovateom v prospech predvajceho gross amounts collected by the agent on behalf of the seller ustanovenia zmluvy o predaji tovaru terms of the agreement for sale of goods 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