Exemple de traducere din surse externe pentru 'profit and loss statement':

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When revaluation of trading items is part of the profit and loss statement,revaluation could be

n cazul n care reevaluarea elementelor contabile face parte din

included.

declaraia deprofit i pierderi, reevaluarea poate fi inclus.

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If the grant application is from a new European organisation, the applicant must produce the

n cazul n care cererea de subvenie vine din partea unei noi

annual accounts (including balance sheet and profit and loss statement) of the member

organizaii europene, solicitantul trebuie s furnizeze conturile

organisations of the new body for the last financial year for which the accounts have been closed

anuale (inclusiv bilanul i contul de profit i pierderi)

preceding the submission of the application

ale organizaiilor membre ale noii entiti pentru ultimul exerciiu

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financiar pentru care au fost nchise conturile nainte de prezentarea

cererii
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Profit and Loss Statement/balance sheet group level

Contul de profit i pierdere/bilanul la nivelul grupului

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Profit and Loss Statement/balance sheet per business unit

Contul de profit i pierdere/bilanul la nivel de unitate operaional

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The Board of Governors shall hold an Annual Meeting, for the purpose of examining the annual

Consiliul guvernatorilor ine o edin anual, n scopul examinrii

report and the financial statements (comprising the balance sheet, the profit and

raportului anual i a situaiilor financiare (cuprinznd bilanul, contul

loss account, the statement of Special Section, the notes to the annual accounts, including the

de profit i pierderi,situaia seciunii speciale, notele la conturile

consolidated version thereof, and any other statement which may be deemed necessary for the

anuale, inclusiv versiunea consolidat a acestora, i orice alt

evaluation of the Banks financial position or results).

situaie care poate fi considerat necesar pentru evaluarea poziiei

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financiare sau a rezultatelor bncii).

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The calculation of the income tax deduction forms part of the company's annual tax return, and is

Calculul deducerii impozitului pe venit face parte din declaraia de

audited together with the company's profit and loss and other financial statement.

impunere anual a societii i este auditat mpreun cu profiturile

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i pierderile societii, precum i cu alte situaii financiare.
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The Generally Accepted Accounting Principles of a third country may be considered equivalent to

Principiile de contabilitate general acceptate ale unei ri tere pot fi

IFRS as adopted by the European Union if the financial statements drawn up in accordance with

considerate echivalente cu IFRS, aa cum au fost adoptate de UE,

the Generally Accepted Accounting Principles of the third country concerned enable investors to

n cazul n care declaraiile financiare redactate n conformitate cu

make a similar assessment of the assets and liabilities, financial position, profit and losses

principiile de contabilitate general acceptate ale rii tere n cauz

and prospects of the issuer as financial statements drawn up in accordance with IFRS, with the

permit investitorilor s fac o evaluare similar a patrimoniului, a

result that investors are likely to make the same decisions about the acquisition, retention or

poziiei financiare, a rezultatelor ia prospectelor emitentului ca

disposal of securities of an issuer.

declaraii financiare redactate n conformitate cu IFRS, rezultatul

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fiind faptul c investitorii vor lua probabil aceleai decizii n ceea ce

privete achiziiile, pstrarea i transferul valorilor mobiliare ale unui
emitent.
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93C An entity that recognises actuarial gains and losses in accordance with paragraph 93A shall

93C O entitate care recunoate ctigurile i pierderile actuariale n

also recognise any adjustments arising from the limit in paragraph 58(b)

conformitate cu punctul 93A trebuie s recunoasc, de asemenea,

outside profit or loss in the statement of recognised incomeand expense.

orice ajustri datorate limitei de la punctul 58 litera (b) separat de

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profit sau pierdere, n situaia de venituri i cheltuieli recunoscute.

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In paragraph 105 and in the third paragraph of the Example illustrating paragraph 106, the

La punctul 105 i la al treilea punct din exemplul ce ilustreaz

income statement is amended to profit or loss.

punctul 106,contul de profit i pierdere se

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nlocuiete cu profit sau pierdere.

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As permitted by IAS 1 (as revised in 2007), an interim report may present for each period either a

Conform celor prevzute de IAS 1 (revizuit n 2007), un raport

single statement of comprehensive income, or a statement displaying components of

interimar poate prezenta pentru fiecare perioad fie o situaie unic

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profit or loss (separate incomestatement) and a second statement beginning with profit or loss

a rezultatului global, fie o situaie care prezint componentele de

anddisplaying components of other comprehensive income (statement of comprehensive

profit sau pierdere (situaia distinct aveniturilor) i o a doua situaie

income).

care ncepe cu profitul sau pierderea i careprezint componente

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ale altor elemente ale rezultatului global (situaia rezultatului

global).
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The Board of Governors approves, after reviewing the auditor's report, the general balance sheet

Banca aprob raportul de audit, bilanul general i contul de profit

and the statement of profit and loss of the EBRD.

i pierderial bncii, dup examinarea lor.

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11 In the statement that presents the components of profit or loss for an interim period, an entity

11 n situaia care prezint componentele profitului sau pierderii

shall present basic and diluted earnings per share for that period.

pentru o perioad interimar, o entitate trebuie s prezinte

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rezultatele pe aciune debaz i diluate pentru acea perioad.

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So far as concerns 2000 and 2001 (119 ), the Commission has adopted the same approach as the

n ceea ce privete anii 2000 i 2001 (119 ), Comisia a respectat

abovementioned expert report and has recalculated, on the basis of the analytical profit-and-

aceeai abordare ca raportul de expertiz menionat anterior i a

loss account supplied, the result before tax, removing provisions for restructuring already included

recalculat, n baza conturilor analitice de profit

in the restructuring costs as notified.

i pierdere furnizate, rezultatul nainte de impozitare, scznd

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provizioanele pentru restructurare care au fost deja incluse n

cheltuielile de restructurare notificate.
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29A If an entity presents the components of profit or loss in a separate

29A Dac o entitate prezint componentele de profit sau pierdere

incomestatement as described in paragraph 81 of IAS 1 (as revised in 2007), it presents grants

ntr-osituaie distinct a veniturilor, n conformitate cu punctul 81 din

related to income as required in paragraph 29 in that separate statement.

IAS 1 (revizuit n 2007), ea prezint n acea situaie distinct

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subveniile aferente venitului, aa cum se prevede la punctul 29.

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By way of derogation from Article 4(1), Member States may permit or require all undertakings, or

Prin derogare de la articolul 4 alineatul (1), statele membre pot

any classes of undertaking, to present a statement of their performance instead of the

autoriza sau obliga toate entitile, sau categorii de entiti, s

presentation of profit and loss items in accordance with Articles 13 and 14, provided that the

prezinte o situaie a performanei lor, n locul contului de profit i

information given is at least equivalent to that otherwise required by Articles 13 and 14.

pierdere prezentat n conformitate cu articolele 13 i 14, cu condiia

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ca informaiile furnizate s fie cel puin echivalente cu cele

prevzute la articolele 13 i 14.
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In paragraphs 22(b), 59, 60 and 65, the income statement is amended

La punctele 22 litera (b), 59, 60 i 65, contul de profit i pierdere

toprofit or loss, and in paragraph 81(g)(ii) the income statement is amended to profit or loss.

este nlocuit cu profit sau pierdere, ila punctul 81 litera (g)

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subpunctul (ii) contul deprofit i pierdere este nlocuit profit sau

pierdere.
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Analytical profit-and-loss account for 1991-2001 In total, the cumulative loss recorded by SNCM

Contul analitic de rezultat pe perioada 1991-2001 n

on Marseille-Corsica services in addition to State subsidies authorised by the 2001 decision and

total, pierderea cumulatnregistrat de SNCM n transporturile

adjusted by the capital gains on the vessels sold during that period and restructuring costs,

Marsilia-Corsica, care depete subveniile de stat autorizate prin

amounts to EUR 53,48 million for the whole of the period 1991-2001.

decizia din 2001, corectat cu plusvaloarea pentru navele vndute

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n aceast perioad i cu cheltuielile de restructurare, se ridic la

53,48 milioane EUR pentru ntreaga perioad 1991-2001.
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in two statements: a statement displaying components of profit or loss(separate

n dou situaii: o situaie care s prezinte componentele de

income statement) and a second statement beginning with profit orloss and displaying

profit saupierdere (contul de profit i pierdere separat) i o a doua

components of other comprehensive income (statement of comprehensive income).

situaie care ncepe cu profitul sau pierderea i care prezint alte

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elemente ale rezultatului global (situaia rezultatului global).

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1 The objective of this standard is to ensure that an entity's financialstatements contain the

Obiectivul prezentului standard este de a asigura faptul c situaiile

disclosures necessary to draw attention to the possibility that its financial position and

financiare ale unei entiti conin prezentarea informaiilor necesare

profit or loss may have been affected by the existence of related parties and by transactions and

pentru a atrage atenia asupra posibilitii ca situaiile sale financiare

outstanding balances with such parties.

i profitul sau pierderea s fi fost afectate de existena prilor

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afiliate i de tranzaciile i soldurile scadente cu aceste pri afiliate.

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Each year a profit-and-loss account, balance sheet and financial report shall be drawn up to show,

n fiecare an se ntocmesc un cont de profit i pierderi, un bilaniun

separately from the other financial operations of the remaining Communities, the liquidation

raport financiar care s prezinte, separat de celelalte operaiuni

operations provided for in point 1 and the investment transactions under point 2. These

financiare restante ale Comunitilor, operaiunile de lichidare

financial statements shall be annexed to the financial statements drawn up by the Commission

prevzute la punctul 1 i tranzaciile investiionale prevzute la

annually under Article 275 of the EC Treaty and the Financial Regulation applicable to the general

punctul 2. Rapoartele financiare se anexeaz documentelor

budget of the European Communities.

financiare ntocmite anual de Comisie conform articolului 275 din

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Tratatul CE i Regulamentului financiar aplicabil bugetului general al

Comunitilor Europene.
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If those NCBs for which the compensatory amount referred to in Article 4(1) is a positive figure pay

n cazul n care BCN pentru care suma compensatorie prevzut la

net remuneration on intra-Eurosystem balances on banknotes in circulation that results in a net

articolul 4 alineatul (1) este o cifr pozitiv pltesc o remunerare

expense when added to the item net result of pooling of monetary income in their profit and

net pentru soldurile intra-Eurosistem aferente bancnotelor n

loss account at the end of the year, then the coefficient S applying to the cash change-over year

circulaie, remunerare care conduce la o cheltuial net atunci cnd

in accordance with Article 4(1) must be reduced to the extent necessary to eliminate this

este adugat postului rezultat net al repartizrii venitului

condition.

monetar din contul lor de profit i pierdere la sfr itul anului,

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coeficientul S care se aplic n cazul anului trecerii la moneda

euro ca moned fiduciar n conformitate cu articolul 4 alineatul (1)
trebuie redus att ct este necesar pentru a elimina aceast

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situaie.
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First, the applicants claim that the Council acted contrary to Article 2(9) of the Basic Regulation

n primul rnd, reclamantele pretind c, n spe, Consiliul a acionat

(2 ) (the Basic Regulation) and failed to fulfil the obligation to provide an

contrar articolului 2 alineatul (9) din regulamentul de baz (2 )

adequate statement of reasons when it refused to use the actualprofit margin of the applicants'

(denumit n continuare regulamentul de baz) i nu

related importer for the construction of their export price.

ia ndeplinit obligaia de a furniza o motivare corespunztoare

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atunci cnd a refuzat s utilizeze marja

de profit real aimportatorului aflat n legtur cu reclamantele,
pentru calcularea preului lor de export.
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Examples of measures of segment performance below segment result

Exemple de indicatori ai performanei unui segment, raportai dup

in thestatement of comprehensive income are profit or loss from ordinary activities (either before

rezultatul segmentului n situaia rezultatului global

or after income taxes) and profit or loss.

sunt profitul sau pierderea dinactiviti curente (fie nainte, fie dup

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impozitul pe profit) i profitul sau pierderea.

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82 The following items shall be disclosed on the face of the

Urmtoarele elemente trebuie prezentate n situaia veniturilor

incomestatement as allocations of profit or loss for the period

i acheltuielilor ca alocri ale profitului sau pierderii aferent(e)

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perioadei
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Member States should also be entitled to allow undertakings to

Statele membre trebuie de asemenea s aib dreptul de a permite

present astatement of performance instead of a profit and loss account prepared in accordance

entitilor s prezinte o situaie a performanei n locul contului

with one of the permitted layouts.

de profit i pierderentocmit n conformitate cu unul dintre formatele

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permise.
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statements made by the persons responsible within the issuer, whose names and functions shall

declaraii ale persoanelor responsabile n cadrul emitentului,

be clearly indicated, to the effect that, to the best of their knowledge, the condensed set of

identificate n mod clar dup nume i funcii, prin care se confirm

financial statements which has been prepared in accordance with the applicable set of accounting

c, din punctul lor de vedere, setul condensat de declaraii

standards gives a true and fair view of the assets, liabilities, financial position and

financiare stabilite n conformitate cu corpusul de standarde

profit or lossof the issuer, or the undertakings included in the consolidation as a whole as required

contabile aplicabile ofer o imagine fidel i onest asupra activului

under paragraph 3, and that the interim management report includes a fair review of the

i pasivului, asupra situaiei financiare i rezultatului financiar ale

information required under paragraph 4.

emitentului sau ale tuturor ntreprinderilor implicate n consolidare,

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n conformitate cu dispoziiile alineatului (3), i c raportul de

gestiune intermediar prezint un tablou fidel al informaiilor solicitate
n conformitate cu dispoziiile alineatului (4).
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12 As permitted by paragraph 81, an entity may present the components ofprofit or loss either as

12 Aa cum este permis de ctre punctul 81, o entitate poate

part of a single statement of comprehensive income or in a separate income statement.

prezenta componentele de profit sau pierdere fie ca parte a unei

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situaii unice a rezultatului global, fie ntr-un cont de profit i pierdere

distinct.
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B27 In accordance with paragraph 40(a), the sensitivity of profit or loss (that arises, for example,

B27. n conformitate cu alineatul (40) litera (a), sensibilitatea

from instruments classified as at fair value through profitor loss and impairments of available-for-

contului de profit i pierdere (care provine, de

sale financial assets) is disclosed separately from the sensitivity of equity (that arises, for example,

exemplu, din instrumentele clasificate ca fiind evaluate la valoarea

from instruments classified as available for sale).

just prin contul de profit i pierdere i pierderile de valoare ale

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activelor financiare disponibile pentru vnzare) se indic separat de

sensibilitatea capitalurilor proprii (care provine, de exemplu, din
instrumentele clasificate ca fiind disponibile pentru vnzare).
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68A If an entity presents the components of profit or loss in a separate

68A Dac o entitate prezint componentele de profit i pierdere ntr-

incomestatement as described in paragraph 81 of IAS 1 (as revised in 2007), it presents

o situaie distinct a veniturilor, conform descrierii de la punctul 81

basic and diluted earnings per share for the discontinued operation, as required in paragraph 68,

din IAS 1 (revizuit n 2007), ea prezint rezultatul pe aciune de

in that separate statement or in the notes.

baz i diluat pentru operaiunea ntrerupt, conform dispoziiei de

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la punctul 68, n acea situaie distinct sau n note.

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77A If an entity presents the components of profit or loss in a separate

incomestatement as described in paragraph 81 of IAS 1 Presentation of Financial Statements (as
revised in 2007), it presents the tax expense (income) relatedto profit or loss from ordinary
activities in that separate statement.
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77A Dac o entitate prezint componentele sale de profit sau

pierdere ntr-osituaie distinct a veniturilor, aa cum se descrie la
punctul 81 din IAS 1 Prezentarea situaiilor financiare (revizuit n
2007), atunci ea prezint n acea situaie distinct cheltuiala cu
impozitul (venitul din impozitul) aferent() profitului sau pierderii
din activitile curente.
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P. and L.

[presc. de la] profit and loss

profit and loss

profit i pierdere

profit and loss

profit i pierderi [ec.]

profit-and-loss account

cont de profit i pierderi

profit-and-loss statement

dare de seam asupra profitului i pierderilor

he was at a loss what to do and say

nu tia ce s fac i ce s spun