FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: A reverse transaction conducted under a repurchase agreement shall be recorded as a collateralised inward deposit on the liabilities side of the balance sheet, while the item that has been given as collateral remains on the assets side of the balance sheet.
Slovenian: Povratna transakcija, ki se izvede v skladu s pogodbo o povratnem nakupu, se evidentira kot prejeti zavarovani depozit na strani obveznosti v bilanci stanja, medtem ko postavka, ki predstavlja zavarovanje, ostane na strani sredstev v bilanci stanja.
English: Securities sold which are to be repurchased under repurchase agreements shall be treated by the ECB, which is required to repurchase them, as if the assets in question were still part of the portfolio from which they were sold.
Slovenian: Prodane vrednostne papirje, ki se odkupijo v skladu s pogodbo o povratnem nakupu, ECB, ki jih je dolžna odkupiti, obravnava tako, kakor da so zadevna sredstva še vedno del portfelja, iz katerega so bila prodana.
English: A reverse transaction conducted under a reverse repurchase agreement shall be recorded as a collateralised outward loan on the assets side of the balance sheet for the amount of the loan.
Slovenian: Povratna transakcija, ki se opravi v skladu s pogodbo o povratni prodaji, se v višini zneska posojila evidentira kot dano zavarovano posojilo na strani sredstev v bilanci stanja.
English: Securities acquired under reverse repurchase agreements shall not be revalued and no profit or loss arising thereon shall be taken to the profit and loss account by the party lending the funds.
Slovenian: Vrednostni papirji, pridobljeni v skladu s pogodbami o povratni prodaji, se ne prevrednotijo, noben prihodek ali odhodek iz tega naslova se ne prenaša v izkaz uspeha stranke, ki sredstva posoja.
English: Reverse transactions involving securities denominated in foreign currencies shall have no effect on the average cost of the currency position.
Slovenian: Povratne transakcije, ki vključujejo vrednostne papirje, denominirane v tujih valutah, ne vplivajo na povprečno nabavno vrednost valutne pozicije.
English: In the case of security lending transactions, the securities shall remain on the balance sheet of the transferor.
Slovenian: V primeru transakcij posojanja vrednostnih papirjev, le-ti ostanejo v bilanci stanja posojevalca.
English: Such transactions shall be accounted for in the same manner as that prescribed for repurchase operations.
Slovenian: Take transakcije se evidentirajo na način, kakršen je predpisan za posle povratnega nakupa.
English: If, however, securities borrowed by the ECB acting as the transferee are not kept in its the depot at the year-end, the ECB shall establish a provision for losses if the market value of the underlying securities has risen since the contract date of the lending transaction and to show a liability (retransfer of the securities) if the securities have been sold in the meantime by the transferee.
Slovenian: Vendar če vrednostni papirji, ki si jih izposodi ECB, ki deluje kot izposojevalec, niso shranjeni v njenem depoju ob koncu leta, ECB oblikuje rezervacijo za kritje izgub, če je tržna vrednost zadevnih vrednostnih papirjev od datuma sklenitve pogodbe o posojanju narasla, in izkaže obveznost (povratni prenos vrednostnih papirjev), če je izposojevalec medtem prodal vrednostne papirje.
English: Collateralised gold transactions shall be treated as repurchase agreements.
Slovenian: Zavarovane transakcije z zlatom se obravnavajo kot pogodbe o povratnem nakupu.
English: The gold flows relating to these collateralised transactions shall not be recorded in the financial statements and the difference between the spot and forward prices of the transaction shall be treated on an accruals basis.
Slovenian: Tokovi zlata, povezanimi s temi zavarovanimi transakcijami, se ne evidentirajo v računovodskih izkazih, razlike med promptnimi in terminskimi cenami transakcije se časovno razmeji.
English: Reverse transactions, including security lending transactions, conducted under an automated security lending programme shall be recorded with effect on the balance sheet for such transactions only where collateral is provided in the form of cash over the complete maturity of the operation.
Slovenian: Povratne transakcije, vključno s transakcijami posojanja vrednostnih papirjev, izvedene v skladu z programom avtomatiziranega posojanja vrednostnih papirjev, se dejansko evidentirajo v bilanci stanja le za takšne transakcije, pri katerih je dejansko zavarovanje zagotovljeno v obliki denarnih sredstev preko celotnega obdobja trajanja posla.
English: Marketable equity instruments
Slovenian: Tržni lastniški instrumenti
English: This Article shall apply to marketable equity instruments (equity shares or equity funds), whether the transactions are conducted directly by the ECB or by an agent acting for the ECB, with the exception of activities conducted for the ECB's pension funds, participating interests, investments in subsidiaries, significant interests or financial fixed assets.
Slovenian: Ta člen velja za tržne lastniške instrumente (lastniške vrednostne papirje ali delniške sklade), ne glede na to, ali transakcije izvede neposredno ECB ali zastopnik ECB, z izjemo dejavnosti, izvedenimi za pokojninske sklade ECB, udeležb v drugih družbah, naložb v hčerinske družbe, pomembnih deležev ali finančnih stalnih sredstev.
English: Equity instruments denominated in foreign currencies shall not form part of the overall currency position but shall be part of a separate currency holding.
Slovenian: Lastniški instrumenti, denominirani v tujih valutah, ne predstavljajo dela celotne valutne pozicije, temveč so del ločenega valutnega imetja.
English: The calculation of the related foreign exchange gains and losses can be performed either on a net average cost method or on an average cost method.
Slovenian: Izračun s tem povezanih pozitivnih in negativnih tečajnih razlik se izvede bodisi z metodo neto povprečne nabavne vrednosti bodisi z metodo povprečne nabavne vrednosti.
English: Equity instruments shall be treated as follows:
Slovenian: Lastniški instrumenti se obravnavajo na naslednji način:
English: the revaluation of equity portfolios shall be performed in accordance with Article 7(2).
Slovenian: prevrednotenje lastniških portfeljev se izvede v skladu s členom 7(2).
English: Revaluation shall take place on an item-by-item basis.
Slovenian: Prevrednotenje se izvaja po posameznih postavkah.
English: For equity funds, the price revaluation shall be performed on a net basis, and not on an individual share-by-share basis.
Slovenian: Za delniške sklade se cenovno prevrednotenje izvede na neto osnovi in ne po posameznih delnicah.
English: There shall be no netting between different equity shares or between different equity funds;
Slovenian: Med različnimi delnicami ali delniškimi skladi ni neto izravnave;
English: transactions shall be recorded in the balance sheet at transaction price;
Slovenian: transakcije se evidentirajo v bilanci stanja po transakcijski ceni;
English: brokerage commission shall be recorded either as a transaction cost to be included in the cost of the asset or as expense in the profit and loss account;
Slovenian: posredniška provizija se evidentira bodisi kot transakcijski strošek, vključen v nabavno ceno sredstev, bodisi kot izdatek v izkazu uspeha;
English: the amount of the dividend purchased shall be included in the cost of the equity instrument.
Slovenian: znesek kupljene dividende se vključi v nabavno ceno lastniškega instrumenta.
English: At ex-dividend date, while the payment of the dividend has not yet been received, the amount of the dividend purchased may be treated as a separate item;
Slovenian: Na presečni datum dividende, dokler izplačilo dividende še ni prejeto, se lahko znesek kupljene dividende obravnava kot ločeno postavko;
English: accruals on dividends shall not be booked at period-end as they are already reflected in the market price of the equity instruments with the exception of equities quoted ex-dividend;
Slovenian: časovne razmejitve dividend niso knjižene ob koncu obdobja, saj so že izkazane v tržni ceni lastniških instrumentov, z izjemo delnic, v katerih ceno ni vključena pravica do izplačila dividend;
English: rights issues shall be treated as a separate asset when issued.
Slovenian: nove izdaje delnic s pravico prednostnega nakupa za obstoječe delničarje se ob njihovi izdaji obravnavajo kot ločeno sredstvo.
English: The acquisition cost shall be calculated based on the old average cost of the equities, on the strike price of the new one, and on the proportion between old and new equities.
Slovenian: Nabavna vrednost se izračuna na osnovi starih povprečnih nabavnih vrednosti za delnice, izvršne cene novih ter na osnovi razmerja med starimi in novimi delnicami.
English: Alternatively, the price of the right may be based on the value of the right in the market, the old average cost of equity and the market price of equity before the right issue.
Slovenian: Druga možnost je, da lahko cena pravice prednostnega nakupa temelji na vrednosti pravice na trgu, stari povprečni nabavni vrednosti delnice ter tržni ceni delnice pred novo izdajo delnic s pravico prednostnega nakupa.
English: They shall be treated in line with Eurosystem accounting rules.
Slovenian: Obravnavajo se skladno z računovodskimi pravili Evrosistema.
English: INCOME RECOGNITION
Slovenian: PRIZNAVANJE PRIHODKOV
English: Recognition of income
Slovenian: Priznavanje prihodkov
English: The following rules shall apply to income recognition:
Slovenian: Za priznavanje prihodkov se uporabljajo naslednja pravila:
English: realised gains and realised losses shall be taken to the profit and loss account;
Slovenian: realizirani prihodki in realizirani odhodki se prenašajo v izkaz uspeha;
English: unrealised gains shall not be recognised as income, but transferred directly to a revaluation account;
Slovenian: nerealizirani prihodki se ne priznajo kot prihodek, temveč se prenesejo neposredno na račun vrednotenja;
English: unrealised losses shall be taken to the profit and loss account when exceeding previous revaluation gains registered in the corresponding revaluation account;
Slovenian: nerealizirani odhodki se prenašajo v izkaz uspeha, kadar presegajo predhodne prihodke vrednotenja, evidentirane na ustreznem računu vrednotenja;
English: unrealised losses taken to the profit and loss account shall not be reversed in subsequent years against new unrealised gains;
Slovenian: nerealizirani odhodki, preneseni v izkaz uspeha, se v naslednjih letih ne stornirajo v breme novih nerealiziranih prihodkov;
English: there shall be no netting of unrealised losses in any one security, or in any currency or in gold holdings against unrealised gains in other securities or currencies or gold.
Slovenian: ni neto izravnave nerealiziranih odhodkov pri katerem koli vrednostnem papirju, valuti ali imetju v zlatu v breme nerealiziranih prihodkov iz drugih vrednostnih papirjev, valut ali zlata.
English: Premiums or discounts arising on issued and purchased securities shall be calculated and presented as part of interest income and shall be amortised over the remaining life of the securities, either according to the straight line method or the internal rate of return (IRR) method.
Slovenian: Premije ali diskonti, ki izhajajo iz izdanih in kupljenih vrednostnih papirjev, se izračunajo in prikažejo kot del obrestnih prihodkov in se amortizirajo preko preostalega obdobja do dospelosti vrednostnih papirjev, bodisi po linearni metodi, bodisi po metodi notranje stopnje donosnosti (IRR).
English: The IRR method shall, however, be mandatory for discount securities with a remaining maturity of more than one year at the time of acquisition.
Slovenian: Vendar pa je metoda IRR obvezna za diskontne vrednostne papirje, ki imajo ob nakupu preostalo dospelost daljšo od enega leta.
English: Accruals denominated in foreign currencies shall be translated at the mid-market rate at the year-end and reversed at the same rate.
Slovenian: Časovne razmejitve, denominirane v tujih valutah, se preračunajo po srednjem tržnem tečaju ob koncu leta in se stornirajo po enakem tečaju.
English: Only transactions that entail a change in the holding of a given currency may give rise to realised foreign exchange gains or losses.
Slovenian: Samo transakcije, ki imajo za posledico spremembo v stanju določene valute, lahko povzročijo realizirane pozitivne ali negativne tečajne razlike.
English: Holdings on special revaluation accounts stemming from contributions according to Article 49.2 of the Statute with respect to central banks of a Member State for which the derogation has been abrogated shall be used to offset unrealised losses when exceeding previous revaluation gains registered in the corresponding standard revaluation account as described in paragraph 1(c) of this Article, prior to the offsetting of such losses in accordance with Article 33.2 of the Statute.
Slovenian: Imetja na posebnih računih vrednotenja, ki izhajajo iz prispevkov v skladu s členom 49.2 Statuta glede centralnih bank držav članic, za katere je bilo odstopanje odpravljeno, se uporabijo za pokritje nerealiziranih odhodkov, kadar presegajo predhodne prihodke vrednotenja, evidentirane na ustreznem standardnem računu vrednotenja, kakor je opisano v odstavku 1(c) tega člena, pred pokritjem takšnih odhodkov v skladu s členom 33.2 Statuta.
English: The holdings on special revaluation accounts for gold, for currencies and for securities shall be reduced pro rata in the event of a reduction in the holdings of the relevant assets.
Slovenian: Imetja na posebnem računu vrednotenja za zlato, valute in vrednostne papirje se sorazmerno zmanjšajo v primeru zmanjšanja imetja ustreznih sredstev.
English: Cost of transactions
Slovenian: Stroški transakcij
English: The following general rules shall apply to the cost of transactions:
Slovenian: Za stroške transakcij se uporabljajo naslednja splošna pravila:
English: the average cost method shall be used on a daily basis for gold, foreign currency instruments and securities, to compute the acquisition cost of items sold, having regard to the effect of exchange rate and/or price movements;
Slovenian: metoda povprečne nabavne vrednosti se uporablja dnevno za zlato, instrumente v tuji valuti in vrednostne papirje za izračun nabavne vrednosti prodanih postavk, ob upoštevanju vpliva gibanja menjalnega tečaja in/ali cen;
English: the average cost price/rate of the asset/liability shall be reduced/increased by unrealised losses taken to the profit and loss account at the year-end;
Slovenian: povprečna nabavna cena/tečaj sredstva/obveznosti se zmanjša/poveča za nerealizirane odhodke, prenesene v izkaz uspeha ob koncu leta;
English: in the case of the acquisition of coupon securities, the amount of coupon income purchased shall be treated as a separate item.
Slovenian: v primeru nakupa kuponskih vrednostnih papirjev se znesek kupljenega kuponskega prihodka obravnava kot ločena postavka.
English: In the case of securities denominated in foreign currency, it shall be included in the holding of that currency, but shall not be included in the cost or price of the asset for the purpose of determining the average price.
Slovenian: V primeru vrednostnih papirjev, denominiranih v tuji valuti, se vključi v stanje te valute, ne pa v nabavne stroške ali ceno sredstva za namen ugotavljanja povprečne cene.
English: The following special rules shall apply to securities:
Slovenian: Za vrednostne papirje se uporabljajo naslednja posebna pravila:
English: transactions shall be recorded at the transaction price and booked in the financial accounts at the clean price;
Slovenian: transakcije se evidentirajo po transakcijski ceni in knjižijo po čisti ceni;
English: custody and management fees, current account fees and other indirect costs are not considered as transaction costs and shall be included in the profit and loss account.
Slovenian: provizije za skrbništvo in upravljanje, provizije za tekoče račune ter drugi posredni stroški se ne smatrajo za transakcijske stroške in se vključijo v izkaz uspeha.
English: They shall not be treated as part of the average cost of a particular asset;
Slovenian: Ne obravnavajo se kot del povprečne nabavne vrednosti posameznega sredstva;
English: income shall be recorded gross with refundable withholding and other taxes accounted for separately;
Slovenian: prihodki se evidentirajo v bruto znesku, pri tem pa se vračljivi odbitni davek in drugi davki knjižijo ločeno;
English: for the purpose of calculating the average purchase cost of a security, either (i) all purchases made during the day shall be added at cost to the previous day's holding to produce a new weighted average price before applying the sales for the same day;
Slovenian: za namene izračuna povprečne nabavne vrednosti vrednostnega papirja se bodisi (i) vsi nakupi tekom dneva po nabavni vrednosti dodajo stanju predhodnega dne, da dobimo novo tehtano povprečno ceno pred upoštevanjem prodaj istega dne;
English: or (ii) individual purchases and sales of securities may be applied in the order in which they occurred during the day for the purpose of calculating the revised average price.
Slovenian: bodisi (ii) lahko upoštevajo posamezni nakupi in prodaje vrednostnih papirjev v vrstnem redu, v kakršnem se zgodijo tekom dneva, z namenom izračuna revidirane povprečne cene.
English: The following special rules shall apply to gold and foreign exchange:
Slovenian: Za zlato in tujo valuto se uporabljajo naslednja posebna pravila:
English: transactions in a foreign currency which entail no change in the holding of that currency shall be translated into euro, using the exchange rate of the contract or settlement date, and shall not affect the acquisition cost of that holding;
Slovenian: transakcije v tuji valuti, ki ne vplivajo na spremembo stanja te valute, se preračunajo v evre z uporabo menjalnega tečaja na datum sklenitve pogodbe ali datum poravnave ter ne vplivajo na nabavno vrednost tega imetja;
English: transactions in foreign currency which entail a change in the holding of that currency shall be translated into euro at the exchange rate of the contract or settlement date;
Slovenian: transakcije v tuji valuti, ki vplivajo na spremembo stanja te valute, se preračunajo v evre z uporabo menjalnega tečaja na datum sklenitve pogodbe ali datum poravnave;
English: actual cash receipts and payments shall be translated at the mid-market exchange rate on the day on which settlement occurs;
Slovenian: dejanski denarni prejemki in plačila se preračunajo po srednjem tržnem menjalnem tečaju, ki velja na dan poravnave;
English: net acquisitions of currencies and gold made during the day shall be added, at the average cost of the purchases of the day for each respective currency and gold, to the previous day's holding, to produce a new weighted average rate/gold price.
Slovenian: neto nakupi valut in zlata, izvršeni tekom dneva, se dodajo stanju predhodnega dne po povprečni nabavni vrednosti dnevnih nakupov za vsako posamezno valuto in zlato z namenom izračuna novega tehtanega povprečnega tečaja/cene zlata.
English: In the case of net sales, the calculation of the realised gain or loss shall be based on the average cost of the respective currency or gold holding for the preceding day so that the average cost remains unchanged.
Slovenian: V primeru neto prodaj izračun realiziranega prihodka ali odhodka temelji na povprečni nabavni vrednosti stanja posamezne valute ali zlata v predhodnem dnevu, tako da ostane povprečna nabavna vrednost nespremenjena.
English: Differences in the average rate/gold price between inflows and outflows made during the day shall also result in realised gains or losses.
Slovenian: Razlike v povprečnem tečaju/ceni zlata med prilivi in odlivi tekom dneva prav tako povzročijo realizirane prihodke ali odhodke.
English: Where a liability situation exists in respect of a foreign currency or gold position, the reverse treatment shall apply to the abovementioned approach.
Slovenian: V primeru obstoja obveznosti v zvezi s pozicijo tuje valute ali zlata, se za navedeni pristop uporablja nasprotni postopek.
English: Thus the average cost of the liability position shall be affected by net sales, while net purchases shall reduce the position at the existing weighted average rate/gold price;
Slovenian: Tako na povprečno nabavno vrednost pasivne pozicije vplivajo neto prodaje, medtem ko neto nakupi zmanjšajo pozicijo pri obstoječem tehtanem povprečnem tečaju/ceni zlata.
English: costs of foreign exchange transactions and other general costs shall be posted to the profit and loss account.
Slovenian: stroški transakcij v tuji valuti in drugi splošni stroški se evidentirajo v izkazu uspeha.
English: ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS
Slovenian: RAČUNOVODSKA PRAVILA ZA ZABILANČNE INSTRUMENTE
English: General rules
Slovenian: Splošna pravila
English: Foreign exchange forward transactions, the forward legs of foreign exchange swaps and other currency instruments involving an exchange of one currency for another at a future date shall be included in the net foreign currency positions for calculating foreign exchange gains and losses.
Slovenian: Terminske transakcije v tuji valuti, terminski deli valutnih zamenjav in drugi instrumenti, ki vključujejo prihodnjo zamenjavo ene valute za drugo, se vključijo v neto valutne pozicije za izračun pozitivnih in negativnih tečajnih razlik.
English: Interest rate swaps, futures, forward rate agreements and other interest rate instruments shall be accounted for and revalued on an item-by-item basis.
Slovenian: Obrestne zamenjave, standardizirane terminske pogodbe, nestandardizirane terminske pogodbe na obrestno mero in drugi obrestni instrumenti se evidentirajo in prevrednotijo po posameznih postavkah.
English: These instruments shall be treated separately from on-balance-sheet items.
Slovenian: Ti instrumenti se obravnavajo ločeno od bilančnih postavk.
English: Profits and losses arising from off-balance-sheet instruments shall be recognised and treated in a similar manner to on-balance-sheet instruments.
Slovenian: Prihodki in odhodki, ki izhajajo iz zabilančnih instrumentov, se priznavajo in obravnavajo podobno kakor pri bilančnih instrumentih.
English: Foreign exchange forward transactions
Slovenian: Terminske transakcije v tuji valuti
English: Forward purchases and sales shall be recognised in off-balance-sheet accounts from the trade date to the settlement date at the spot rate of the forward transaction.
Slovenian: Terminski nakupi in prodaje se priznavajo na zabilančnih računih od datuma sklenitve posla do datuma poravnave po promptnem tečaju terminske transakcije.
English: Gains and losses on sale transactions shall be calculated using the average cost of the currency position on the contract date, plus two or three working days, in accordance with the daily netting procedure of purchases and sales.
Slovenian: Prihodki in odhodki od prodajnih transakcij se izračunajo z uporabo povprečne nabavne vrednosti valutne pozicije na datum sklenitve pogodbe, z dodatnima dvema ali tremi delovnimi dnevi, v skladu s postopkom dnevne neto izravnave za nakupe in prodaje.
English: Gains and losses shall be considered to be unrealised until the settlement date and shall be treated in accordance with Article 10(1).
Slovenian: Prihodki in odhodki se štejejo za nerealizirane do datuma poravnave in se obravnavajo v skladu s členom 10(1).
English: The difference between the spot and the forward rates shall be treated as interest payable or receivable on an accruals basis for both purchases and sales.
Slovenian: Razlika med promptnim in terminskim tečajem se obravnava kot obveznost iz naslova obresti ali terjatev iz naslova obresti, tako za nakupe, kot za prodaje, ter se časovno razmeji.
English: At the settlement date the off-balance-sheet accounts shall be reversed, and any balance on the revaluation account shall be credited to the profit and loss account at quarter-end.
Slovenian: Na datum poravnave se zabilančne postavke stornirajo, morebitno stanje na računu vrednotenja se evidentira v dobro izkaza uspeha ob koncu četrtletja.