# baza de calcul

## English translation: base

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
 Romanian term or phrase: baza de calcul English translation: base Entered by:

 18:23 Sep 23, 2007
Romanian to English translations [PRO]
Bus/Financial - Finance (general)
 Romanian term or phrase: baza de calcul determinarea bazei de calcul pentru provizioanele specifice de risc. TNX
 Oana TegzesRomania Local time: 11:25
 measurement of provisions Explanation:În limbaj IAS se foloseşte această expresie pentru determinarea bazei de calcul pentru un provizion. Exemplu: Measurement of Provisions The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the balance sheet date, that is, the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party. In reaching its best estimate, the enterprise should take into account the risks and uncertainties that surround the underlying events. Expected cash outflows should be discounted to their present values, where the effect of the time value of money is material. [IAS 37.42] HTH
Selected response from:

Cristiana Coblis
Romania
Local time: 11:25
 Multumesc mult!4 KudoZ points were awarded for this answer

5 +2measurement of provisions
 Cristiana Coblis

Discussion entries: 2

1 hr   confidence: peer agreement (net): +2
determinarea bazei de calcul pentru provizioane
measurement of provisions

Explanation:
În limbaj IAS se foloseşte această expresie pentru determinarea bazei de calcul pentru un provizion.
Exemplu:
Measurement of Provisions

The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the balance sheet date, that is, the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party.

In reaching its best estimate, the enterprise should take into account the risks and uncertainties that surround the underlying events. Expected cash outflows should be discounted to their present values, where the effect of the time value of money is material. [IAS 37.42]

HTH

Reference: http://www.iasplus.com/standard/ias37.htm
 Cristiana CoblisRomaniaLocal time: 11:25Specializes in fieldNative speaker of: RomanianPRO pts in category: 33
 Multumesc mult!

agree
 10 hrs
-> mulţumesc.

neutral  Anca Nitu: nu sunt de acord si mai sus am enuntat si de ce, baza de calcul in domeniul financiar nu e masura ci valoarea de baza de la care se porneste calcului unui comision de ex
 23 hrs
-> Vă rog să citiţi mai atent contextul şi răspunsul meu, eu am sugerat o soluţie pentru întreaga sintagmă, nu pentru "bază de calcul". Sunteţi liberă să propuneţi o soluţie mai bună.

agree
 1 day10 hrs

 Sep 24, 2007 - Changes made by Oana Tegzes: Edited KOG entry Oana Tegzes's old entry - "baza de calcul" » "measurement of provisions"

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