Terms for subject Accounting containing and

English	Maltese
accounting and reporting by retirement benefit plans	kontabilità u rapportar minn pjanijiet ta' benefiċċju tal-irtirar
accounting for government grants and disclosure of government assistance	kontabilità għal għotjiet pubbliċi u divulgazzjoni ta' assistenza pubblika
accounting for revenue and associated expenses	kontabilità għad-dħul u spejjeż assoċjati
accounting policies, changes in accounting estimates and errors	politiki kontabilistiċi, bidliet fl-istimi kontabilistiċi u żbalji
actuarial gains and losses	qligħ u telf attwarjali
basket of goods and services	basket ta' oġġetti u servizzi
business combinations – "date of exchange" and fair value of equity instruments	kombinamenti ta' operazzjonijiet - "data tal-iskambju" u valur ġust ta' strumenti azzjonarji
business combinations - subsequent adjustment of fair values and goodwill initially reported	kombinamenti ta' operazzjonijiet - aġġustament sussegwenti ta' valuri ġusti u avvjament irrappurtati inizjalment
class of property, plant and equipment	klassi ta' proprjetà, impjant u tagħmir
consolidated and separate financial statements	rapporti finanzjarji konsolidati u separati
consolidated financial statements and accounting for investments in subsidiaries	rapporti finanzjarji konsolidati u kontabilità għal investimenti f'sussidjarji
consolidation and equity method – potential voting rights and allocation of ownership interests	konsolidament u l-metodu tal-ekwità - drittijiet potenzjali tal-vot u allokazzjoni tal-interessi tas-sjieda
declaration of expenditure and revenue	dikjarazzjoni tan-nefqa u tad-dħul
decommissioning, restoration and environmental rehabilitation funds	fondi għad-dekummissjonament, restawr u riabilitazzjoni ambjentali
designated and effective hedging instrument	strument speċifikat u effettiv għall-iħħeġġjar
designated and effective hedging instrument	strument speċifikat u effettiv għall-hedging
disclosure and presentation	divulgazzjoni u preżentazzjoni
disclosures in the financial statements of banks and similar financial institutions	divulgazzjonijiet fir-rapporti finanzjarji tal-banek u istituzzjonijiet finanzjarji simili
distribution and use of income accounts	kontijiet dwar id-distribuzzjoni u l-użu tal-introjtu
earnings before interests, taxes, depreciation and amortisation	qliegħ qabel l-imgħax, it-taxxa, id-deprezzament u l-ammortizzament
earnings per share - financial instruments and other contracts that may be settled in shares	qligħ għal kull sehem - strumenti finanzjarji u kuntrati oħra li jistgħu jissaldaw permezz ta' azzjonijiet
elements of cost of exploration and evaluation assets	elementi tal-kost tal-assi tal-esplorazzjoni u l-evalwazzjoni
elimination of unrealised profits and losses on transactions with associates	eliminazzjoni ta' profitt u telf mhux realizzat fuq tranżazzjonijiet ma' kumpaniji assoċjati
employees and others providing similar services	impjegati u oħrajn li jipprovdu servizzi simili
employer payroll taxes and insurance contributions	taxxi fuq pagi mħallsa u kontribuzzjonijiet tal-assigurazzjoni
European System of Integrated Environmental and Economic Accounting	Sistema Ewropea tal-Kontijiet Integrati tal-Ambjent u tal-Ekonomija
European System of National and Regional Accounts	Sistema Ewropea tal-Kontijiet
European System of National and Regional Accounts	sistema Ewropea tal-kontijiet nazzjonali u reġjonali
explicit and unreserved statement of compliance	dikjarazzjoni ta' konformità espliċita u bla riservi
exploration and evaluation assets	assi ta' esplorazzjoni u evalwazzjoni
exploration and evaluation expenditures	nefqiet tal-esplorazzjoni u l-evalwazzjoni
exploration for and evaluation of mineral resources	l-esplorazzjoni għal riżorsi minerali u l-evalwazzjoni tagħhom
financial instruments: disclosure and presentation	strumenti finanzjarji - divulgazzjoni u preżentazzjoni
financial instruments: recognition and measurement	strumenti finanzjarji - rikonoxximent u kejl
framework for the preparation and presentation of financial statements	qafas għall-preparazzjoni u l-preżentazzjoni tar-rapporti finanzjarji
group and treasury share transactions	tranżazzjonijiet fl-ishma tal-grupp u tat-teżor
integrated environmental and economic accounting	kontabbiltà ekoloġika
interim financial reporting and impairment	rapportar finanzjarju interim u indeboliment
liabilities arising from participating in a specific market-waste electrical and electronic equipment	obbligazzjonijiet li jinħolqu mill-parteċipazzjoni f'suq speċifiku-skart ta' tagħmir elettroniku u elettriku
like transactions and events in similar circumstances	tranżazzjonijiet u eventi simili f'ċirkostanzi simili
loans and receivables	selfiet u riċevibbli
members' shares in co-operative entities and similar instruments	ishma tal-membri f'entitajiet kooperativi u strumenti simili
minerals and mineral products	minerali u prodotti minerali
monetary gold and drawing rights	deheb monetarju u drittijiet ta' prelevament
net profit or loss for the period, fundamental errors and changes in accounting policies	profitt jew telf nett għall-perjodu, żbalji fundamentali u bidliet fil-politiki kontabilitstiċi
non-current assets held for sale and discontinued operations	assi mhux kurrenti miżmuma għall-bejgħ u operazzjonijiet li ma tkomplewx
obligations for removal and restoration	obbligi għat-tneħħija u r-restawr
originated loans and receivables	selfiet u riċevibbli oriġinati
preparation and presentation of financial statements	preparazzjoni u preżentazzjoni tar-rapporti finanzjarju
profit and loss account	rapport tal-introjtu
profit and loss statement	rapport tal-introjtu
property, plant and equipment	proprjetà, impjant u tagħmir
property, plant and equipment - compensation for the impairment or loss of items	proprjetà, impjant u tagħmir - kumpens għal indeboliment jew telf ta' oġġetti
property, plant and equipment - major inspection or overhaul costs	proprjetà, impjant u tagħmir - spejjeż ta' spezzjoni jew tiġdid maġġuri
provisions, contingent liabilities and contingent assets	provvedimenti, obbligazzjonijiet kontinġenti u assi kontinġenti
rated and unrated credit exposures	espożizzjonijiet tal-kreditu klassifikat u mhux
repairs and maintenance	tiswijiet u manutenzjoni
reporting currency - measurement and presentation of financial statements under IAS 21 and IAS 29	munita tar-rapportar - kejl u preżentazzjoni tar-rapport finanzjarju skont l-IAS 21 u l-IAS 29
rights to interests arising from decommissioning, restoration and environmental rehabilitation funds	drittijiet għal interessi li jirriżultaw minn fondi għad-dekummissjonament, restawr u riabilitazzjoni ambjentali
risks and rewards of ownership	riskji u benefiċċji tas-sjieda
sale and leaseback transaction	tranżazzjoni ta' bejgħ b'kiri lura
statement of income and expenditure	dikjarazzjoni tad-dħul u n-nefqa
statement of income and expenses	dikjarazzjoni tad-dħul u n-nefqa
statement of loss and gain	rapport tal-introjtu
statement of revenue and expenditure	dikjarazzjoni tad-dħul u n-nefqa
technical feasibility and commercial viability of extracting a mineral resource	fattibilità teknika u vijabilità kummerċjali tal-estrazzjoni ta' riżorsa minerali
the limit on a defined benefit asset, minimum funding requirements and their interaction	il-limitu fuq assi ta' benefiċċju definit, rekwiżiti ta' finanzjament minimu u l-interazzjoni tagħhom
trading gains and losses	qligħ u telf mill-innegozjar
wear and tear	tkagħbir bl-użu