FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: The average cost of the currency position shall be affected by forward purchases from the trade date plus either two or three working days, depending on the market conventions for the settlement of spot transactions, at the spot purchase rate.
Slovenian: Na povprečno nabavno vrednost valutne pozicije vplivajo terminski nakupi od datuma sklenitve posla z dodatnima dvema ali tremi delovnimi dnevi, odvisno od tržnih običajev glede poravnave promptnih transakcij po promptnem nakupnem tečaju.
English: The forward positions shall be valued in conjunction with the spot position of the same currency, offsetting any differences that may arise within a single currency position.
Slovenian: Terminske pozicije se vrednotijo v povezavi s promptno pozicijo iste valute s pobotanjem morebitnih razlik, ki se lahko pojavijo znotraj pozicije posamezne valute.
English: A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account;
Slovenian: Neto odhodek se evidentira v breme izkaza uspeha, kadar preseže predhodne prihodke vrednotenja, evidentirane na računu vrednotenja;
English: a net profit balance shall be credited to the revaluation account.
Slovenian: neto prihodek se evidentira na računu vrednotenja.
English: Foreign exchange swaps
Slovenian: Valutne zamenjave
English: Spot purchases and sales shall be recognised in on-balance-sheet accounts at the settlement date.
Slovenian: Promptni nakupi in prodaje se priznajo na računih bilance stanja na datum poravnave.
English: Forward sales and purchases shall be recognised in off-balance-sheet accounts from the trade date to the settlement date at the spot rate of the forward transactions.
Slovenian: Terminske prodaje in nakupi se priznajo na zabilančnih računih od datuma sklenitve posla do datuma poravnave po promptnem tečaju terminskih transakcij.
English: Sale transactions shall be recognised at the spot rate of the transaction,
Slovenian: Prodajne transakcije se priznajo po promptnem tečaju transakcije;
English: so that no gains and losses will arise.
Slovenian: tako ne pride do nobenih prihodkov ali odhodkov.
English: The difference between the spot and 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.
Slovenian: Na datum poravnave se zabilančne postavke stornirajo.
English: The average cost of the foreign currency position shall not change.
Slovenian: Povprečna nabavna vrednost valutne pozicije se ne spremeni.
English: The forward position shall be valued in conjunction with the spot position.
Slovenian: Terminska pozicija se vrednoti v povezavi s promptno pozicijo.
English: Interest rate futures
Slovenian: Standardizirane terminske pogodbe na obrestno mero
English: Interest rate futures shall be recorded on the trade date in off-balance-sheet accounts.
Slovenian: Standardizirane terminske pogodbe na obrestno mero se evidentirajo na datum sklenitve posla na zabilančnih računih.
English: The initial margin shall be recorded as a separate asset if deposited in cash.
Slovenian: Začetno kritje se evidentira kot ločeno sredstvo, če je položeno v gotovini.
English: If deposited in the form of securities, it shall remain unchanged in the balance sheet.
Slovenian: Če je položeno v obliki vrednostnih papirjev, ostane v bilanci stanja nespremenjeno.
English: Daily changes in the variation margins shall be recorded in the balance sheet in a separate account, either as an asset or as a liability, depending on the price development of the futures contract.
Slovenian: Dnevne spremembe gibljivih kritij se v bilanci stanja evidentirajo na ločenem računu, bodisi kot sredstvo ali kot obveznost, odvisno od gibanja cene standardizirane terminske pogodbe.
English: The same procedure shall be applied on the closing day of the open position.
Slovenian: Enak postopek se uporabi na zaključni dan odprte pozicije.
English: Immediately thereafter the separate account shall be cancelled and the overall result of the transaction shall be recorded as a profit or loss, regardless of whether or not delivery takes place.
Slovenian: Takoj zatem se ločen račun stornira, skupni rezultat transakcije pa se evidentira kot prihodek ali kot odhodek, ne glede na to, ali je prišlo do izročitve.
English: If delivery does take place, the purchase or sale entry shall be made at market price.
Slovenian: V primeru izročitve se knjižba o nakupu ali prodaji izvede po tržni ceni.
English: Fees shall be taken to the profit and loss account.
Slovenian: Stroški in provizije se evidentirajo v izkazu poslovnega izida.
English: The conversion into euro, if appropriate, shall be made on the close-out day at the market rate on that day.
Slovenian: Preračun v evre, če je to primerno, se izvede na dan vnovčitve po tržnem tečaju tega dne.
English: An inflow of foreign currency shall have an effect on the average cost of this currency position on the close-out date.
Slovenian: Priliv tuje valute vpliva na povprečno nabavno vrednost pozicije te valute na datum vnovčitve.
English: Owing to daily revaluation, the profits and losses shall be entered in defined separate accounts.
Slovenian: Zaradi dnevnega prevrednotenja se prihodki in odhodki knjižijo na določene ločene račune.
English: A separate account on the assets side shall represent a loss and a separate account on the liabilities side shall represent a profit.
Slovenian: Ločeni račun na strani sredstev bilance predstavlja odhodek, ločeni račun na strani obveznosti bilance predstavlja prihodek.
English: Unrealised losses shall be debited to the profit and loss account and such amounts shall be credited to a liability account as other liabilities.
Slovenian: Nerealizirani odhodki bremenijo izkaz uspeha in enaki zneski se knjižijo v dobro računa obveznosti kot druge obveznosti.
English: Unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits, unless the instrument is closed out or terminated.
Slovenian: Nerealizirani odhodki, preneseni v izkaz uspeha ob koncu leta, se v naslednjih letih ne stornirajo v breme nerealiziranih prihodkov, razen, če je instrument dospel ali odpoklican.
English: In the case of a profit, the entry made shall be a debit to a suspense account as other assets and a credit to the revaluation account.
Slovenian: V primeru prihodka se opravi vknjižba v breme prehodnega računa med druga sredstva in odobri račun vrednotenja.
English: Interest rate swaps
Slovenian: Obrestne zamenjave
English: Interest rate swaps shall be recorded on the trade date in off-balance-sheet accounts.
Slovenian: Obrestne zamenjave se evidentirajo na datum sklenitve posla na zabilančnih računih.
English: The current interest payments, either received or paid, shall be recorded on an accruals basis.
Slovenian: Tekoča plačila obresti, prejeta ali plačana, se časovno razmejijo.
English: Netting payments per interest rate swap are allowed.
Slovenian: Netiranje plačil pri posamezni obrestni zamenjavi je dovoljeno.
English: The average cost of the currency position shall be affected by interest rate swaps in a foreign currency when there is a difference between payments received and payments paid.
Slovenian: Na povprečno nabavno vrednost valutne pozicije vplivajo obrestne zamenjave v tuji valuti, kadar obstaja razlika med prejetimi plačili in izplačili.
English: A payment balance leading to an inflow shall affect the average cost of the currency when the payment is due.
Slovenian: Saldo plačila, ki vodi v priliv, vpliva na povprečno nabavno vrednost valute ob zapadlosti plačila.
English: Every interest rate swap shall be marked-to-market and, if necessary, translated into euro at the currency spot rate.
Slovenian: Vsaka obrestna zamenjava je vrednotena na dnevno tržno ceno in, če je potrebno, preračuna v evre po promptnem deviznem tečaju.
English: Unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated.
Slovenian: Nerealizirani odhodki, preneseni v izkaz uspeha ob koncu leta, se v naslednjih letih ne stornirajo v breme nerealiziranih odhodkov, razen če je instrument dospel ali odpoklican.
English: Unrealised revaluation gains shall be credited to a revaluation account.
Slovenian: Nerealizirani prihodki vrednotenja se knjižijo v dobro računa vrednotenja.
English: Forward rate agreements
Slovenian: Nestandardizirane terminske pogodbe na obrestno mero
English: Forward rate agreements shall be recorded at the time of trading in off-balance-sheet accounts.
Slovenian: Nestandardizirane terminske pogodbe na obrestno mero se evidentirajo ob sklenitvi posla na zabilančnih računih.
English: The compensation payment to be paid by one party to another at the settlement date shall be entered on the settlement date in the profit and loss account.
Slovenian: Znesek nadomestila, ki jo ena stranka plača drugi na datum poravnave, se na datum poravnave evidentira v izkazu uspeha.
English: Payments shall not be recorded on an accruals basis.
Slovenian: Plačila se časovno ne razmejijo.
English: If forward rate agreements in a foreign currency are held, there shall be an effect on the average cost of this currency position in the compensation payment.
Slovenian: Pri nestandardiziranih pogodbah na obrestno mero v tuji valuti pride do vpliva na povprečno nabavno vrednost pozicije te valute v kompenzacijskem plačilu.
English: The compensation payment shall be translated into euro at the spot rate on the settlement date.
Slovenian: Kompenzacijsko plačilo se preračuna v evre po promptnem tečaju na datum poravnave.
English: All forward rate agreements shall be marked-to-market and, if necessary, translated into euro at the currency spot rate.
Slovenian: Vse nestandardizirane terminske pogodbe na obrestno mero so prevrednotene na dnevno tržno ceno in, če je potrebno, preračunane v evre po promptnem deviznem tečaju.
English: Forward transactions in securities
Slovenian: Terminske transakcije z vrednostnimi papirji
English: Forward transactions in securities may be accounted for in accordance with either of the following two methods:
Slovenian: Terminske transakcije z vrednostnimi papirji se lahko evidentirajo v skladu z eno od naslednjih dveh metod:
English: Method A:
Slovenian: Metoda A:
English: forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date, at the forward price of the forward transaction;
Slovenian: terminske transakcije z vrednostnimi papirji se evidentirajo na zabilančne račune od datuma sklenitve posla do datuma poravnave po terminski ceni terminske transakcije;
English: the average cost of the holding of the traded security shall not be affected until settlement;
Slovenian: povprečna nabavna vrednost imetja vrednostnega papirja, s katerim se trguje, ostane nespremenjena do poravnave;
English: the profit and loss effects of forward sale transactions shall be calculated on the settlement date;
Slovenian: učinki terminskih prodaj na prihodke in odhodke se izračunajo na datum poravnave;
English: at the settlement date the off-balance-sheet accounts shall be reversed and the balance on the revaluation account - if any - shall be credited to the profit and loss account.
Slovenian: na datum poravnave se zabilančne knjižbe stornirajo, morebitno stanje na računu vrednotenja se knjiži v izkaz uspeha.
English: The security purchased shall be accounted for using the spot price on the maturity date (actual market price), while the difference with the original forward price shall be recognised as a realised profit or loss;
Slovenian: Kupljeni vrednostni papir se evidentira z uporabo promptne cene na dan dospelosti (dejanska tržna cena), medtem ko se razlika glede na izvirno terminsko ceno prizna kot realizirani prihodek ali odhodek;
English: in the case of securities denominated in a foreign currency, the average cost of the net currency position shall not be affected if the ECB already holds a position in that currency.
Slovenian: v primeru vrednostnih papirjev, denominiranih v tuji valuti, se povprečna nabavna vrednost neto valutne pozicije ne spremeni, če ECB že ima pozicijo v tej valuti.
English: If the bond purchased forward is denominated in a currency in which the ECB does not hold a position, so that it is necessary to purchase the relevant currency, the rules for the purchase of foreign currencies under Article 11(3)(d) shall apply;
Slovenian: Če je terminsko kupljena obveznica denominirana v valuti, v kateri ECB nima pozicije, tako da je potreben nakup zadevne valute, se uporabljajo pravila za nakup tujih valut v skladu s členom 11(3)(d);
English: forward positions shall be valued on an isolated basis against the forward market price for the remaining duration of the transaction.
Slovenian: terminske pozicije se vrednotijo na ločeni osnovi glede na terminsko tržno ceno za preostali čas trajanja transakcije.
English: A revaluation loss at the year-end shall be debited to the profit and loss account, and a revaluation profit shall be credited to the revaluation account.
Slovenian: Odhodek vrednotenja ob koncu leta bremeni izkaz uspeha, prihodek vrednotenja pa se knjiži na račun vrednotenja.
English: Unrealised losses recognised in the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated.
Slovenian: Nerealizirani odhodki, izkazani v izkazu uspeha ob koncu leta, se v naslednjih letih ne stornirajo v breme nerealiziranih prihodkov, razen če je instrument dospel ali odpoklican.
English: Method B:
Slovenian: Metoda B:
English: forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date at the forward price of the forward transaction.
Slovenian: terminske transakcije z vrednostnimi papirji se evidentirajo na zabilančne račune od datuma sklenitve posla do datuma poravnave po terminski ceni terminske transakcije.
English: At the settlement date the off-balance-sheet accounts shall be reversed;
Slovenian: Na datum poravnave se zabilančne knjižbe stornirajo;
English: at the quarter-end the revaluation of a security shall be made on the basis of the net position resulting from the balance sheet and from the sales of the same security recorded in the off-balance-sheet accounts.
Slovenian: na koncu četrtletja se izvede prevrednotenje vrednostnega papirja na podlagi neto pozicije, ki izhaja iz bilance stanja, in prodaj tega vrednostnega papirja, evidentiranih na zabilančnih računih.
English: The amount of the revaluation shall be equal to the difference between this net position valued at revaluation price and the same position valued at the average cost of the balance sheet position.
Slovenian: Znesek vrednotenja je enak razliki med navedeno neto pozicijo, vrednoteno po ceni prevrednotenja, in isto pozicijo, vrednoteno po povprečni nabavni vrednosti bilančne pozicije.
English: At the quarter-end, forward purchases shall be subject to the revaluation process described in Article 7.
Slovenian: Na koncu četrtletja so terminski nakupi predmet procesa prevrednotenja iz člena 7.
English: The revaluation result shall be equal to the difference between the spot price and the average cost of the purchase commitments;
Slovenian: Rezultat vrednotenja je enak razliki med promptno ceno in povprečno nabavno vrednostjo nakupnih obveznosti.
English: the result of a forward sale shall be recorded in the financial year in which the commitment was undertaken.
Slovenian: rezultat terminske prodaje se evidentira v poslovnem letu, v katerem je bila obveznost prevzeta.
English: This result shall be equal to the difference between the initial forward price and the average cost of the balance sheet position, or the average cost of the off-balance-sheet purchase commitments if the balance sheet position is insufficient, at the time of the sale.
Slovenian: Ta rezultat je enak razliki med začetno terminsko ceno in povprečno nabavno vrednostjo bilančne pozicije, ali povprečno nabavno vrednostjo zabilančnih nakupnih obveznosti, če je bilančna pozicija ob času prodaje nezadostna.
English: ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
Slovenian: LETNA OBJAVLJENA BILANCA STANJA IN IZKAZ USPEHA
English: Formats
Slovenian: Oblike
English: The format for the ECB's published annual balance sheet shall follow the format in Annex III.
Slovenian: Oblika objavljene letne bilance stanja ECB sledi obliki iz Priloge III.
English: The format of the ECB's published profit and loss account shall comply with Annex IV.
Slovenian: Oblika objavljenega izkaza uspeha ECB sledi obliki iz Priloge IV.
English: CHAPTER VI
Slovenian: POGLAVJE VI
English: Development, application and interpretation of rules
Slovenian: Razvoj, uporaba in razlaga pravil
English: The Accounting and Monetary Income Committee (AMICO) shall act as the ESCB forum for advising the Governing Council, via the Executive Board, on the development, application and implementation of the accounting rules of the ESCB.
Slovenian: Odbor za računovodstvo in denarne prihodke (AMICO) deluje kot pristojno telo ESCB, ki preko Izvršilnega odbora svetuje Svetu ECB glede razvoja, uporabe in izvajanja računovodskih pravil ESCB.
English: In interpreting this Decision, account shall be taken of the preparatory work, the accounting principles harmonised by Community law and generally accepted international accounting standards.
Slovenian: Pri razlagi tega sklepa se upošteva pripravljalno delo, računovodska načela, ki jih uskladi zakonodaja Skupnosti, ter splošno priznani mednarodni računovodski standardi.
English: If a specific accounting treatment is not laid down in this Decision and in the absence of a decision to the contrary by the Governing Council, the ECB shall follow International Accounting Standards relevant to the activities and accounts of the ECB, in so far as these do not contradict in a material manner the European Community accounting legislation.
Slovenian: Če določeno računovodsko obravnavanje ni predpisano s tem sklepom in v primeru odsotnosti nasprotnega sklepa Sveta ECB, bo ECB upoštevala mednarodne računovodske standarde, ki se nanašajo na dejavnosti in račune ECB, kolikor ti niso bistveno v nasprotju z računovodsko zakonodajo Evropske skupnosti.
English: Repeal
Slovenian: Razveljavitev
English: Decision ECB/2000/16 is hereby repealed.
Slovenian: Sklep ECB/2000/16 se razveljavi.
English: References to the repealed Decision shall be construed as references to this Decision.
Slovenian: Sklicevanja na razveljavljeni Sklep se razlagajo kakor sklicevanja na ta sklep.
English: This Decision shall enter into force on 1 January 2003.
Slovenian: Ta sklep začne veljati 1. januarja 2003.
English: Without prejudice to the previous paragraph, this Decision shall also apply to the drawing up of the annual balance sheet of the ECB as at 31 December 2002 and the profit and loss account of the ECB for the year ending 31 December 2002.
Slovenian: Ne glede na prejšnji odstavek se ta sklep uporabi tudi za pripravo letne bilance stanja ECB na dan 31. december 2002 in izkaza uspeha ECB za leto, ki se konča 31. decembra 2002.
English: This Decision shall be published in the Official Journal of the European Union.
Slovenian: Ta sklep se objavi v Uradnem listu Evropske unije.
English: Done at Frankfurt am Main, 5 December 2002.
Slovenian: V Frankfurtu na Majni, 5. decembra 2002
English: The President of the ECB
Slovenian: Predsednik ECB
English: GLOSSARY
Slovenian: GLOSAR
English: Amortisation shall mean the systematic reduction in the accounts of a premium/discount or of the value of assets over a period of time.
Slovenian: Amortizacija pomeni sistematično zmanjševanje premije/diskonta na računih ali vrednosti sredstev preko določenenega časovnega obdobja.
English: Asset shall mean a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise.
Slovenian: Sredstvo pomeni vir, ki ga nadzoruje podjetje kot rezultat preteklih dogodkov, ter iz katerega se pričakuje pritok prihodnjih ekonomskih koristi v podjetje.
English: Automated security lending programme (ASLP) shall mean a financial operation combining repo and reverse repo transactions where specific collateral is lent against general collateral.
Slovenian: Program avtomatiziranega posojanja vrednostnih papirjev (ASLP) pomeni finančno operacijo, ki združuje transakcije začasnega nakupa in prodaje, ko se posebno zavarovanje posodi nasproti splošnemu zavarovanju.
English: As a result of these lending and borrowing transactions, income is generated through the different repo rates of the two transactions (i.e. the margin received).
Slovenian: Kot rezultat teh transakcij posojanja in izposojanja se ustvarja prihodek zaradi različnih reodkupnih tečajev obeh transakcij (t.j. prejeta marža).
English: The operation may be conducted under a principal-based programme i.e. the bank offering this programme is considered the final counterparty, or under an agency-based programme i.e. the bank offering this programme acts only as agent, and the final counterparty is the institution with which the security lending transactions are effectively conducted.
Slovenian: Operacija se lahko izvaja po lastniškem programu, t.j. kjer se banka, ki ponuja ta program, šteje za končno nasprotno stranko, ali pa po posredniškem programu, t.j. kjer banka, ki ponuja ta program, nastopa zgolj kot posrednik, končna nasprotna stranka pa je institucija, s katero se sklenejo transakcije posojanja vrednostnih papirjev.
English: Average cost shall mean the continued or weighted average method, by which the cost of every purchase is added to the existing book value to produce a new weighted average cost.
Slovenian: Povprečna nabavna vrednost pomeni metodo drsečega ali tehtanega povprečja, pri kateri se vrednost vsakega nakupa doda obstoječi knjigovodski vrednosti, da se dobi novo tehtano povprečno nabavno vrednost.
English: Cash/settlement approach shall mean an accounting approach under which accounting events are recorded at the settlement date.
Slovenian: Pristop evidentiranja poslovnih dogodkov na datum plačila/poravnave pomeni računovodski pristop, po katerem se poslovni dogodki evidentirajo na datum poravnave.
English: Clean price shall mean transaction price excluding any rebate/accrued interest, but including transaction costs that form part of the price.
Slovenian: Čista cena pomeni transakcijsko ceno , ki ne vključuje popusta/natečenih obresti, vključuje pa transakcijske stroške, ki predstavljajo del cene.
English: Discount shall mean the difference between the par value of a security and its price when such price is lower than par.
Slovenian: Diskont pomeni razliko med nominalno vrednostjo vrednostnega papirja in njegovo ceno, kadar je ta cena nižja od nominalne vrednosti.
English: Discount security shall mean an asset which does not pay coupon interest, and the return on which is achieved by capital appreciation because the asset is issued or bought at a discount.
Slovenian: Diskontni vrednostni papir pomeni sredstvo, ki ne prinaša kuponskih obresti, njegov donos pa izhaja iz zvišanja vrednosti kapitala, ker je sredstvo izdano ali kupljeno z diskontom.
English: Equity instruments shall mean dividend bearing securities (corporate shares, and securities evidencing an investment in an equity fund).
Slovenian: Lastniški instrumenti pomenijo vrednostne papirje, ki prinašajo dividende (delnice podjetij in vrednostni papirji, iz katerih je razvidna naložba v delniški sklad).
English: Financial asset shall mean any asset that is:
Slovenian: Finančno sredstvo pomeni katero koli sredstvo, ki je:
English: cash;
Slovenian: denar;
English: a contractual right to receive cash or another financial instrument from another enterprise;
Slovenian: pogodbena pravica do prejema denarja ali drugega finančnega instrumenta od drugega podjetja;