natgillin/translations-raw huggingface dataset:
Article 7(1) is replaced by the following:
„POGLAVLJE I.
Significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis.
Izvješćivanje na konsolidiranoj osnovi
Supervisory financial reporting by these credit institutions shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.’;
Članak 4.
Article 7(3) is replaced by the following:
Oblik i učestalost izvješćivanja na konsolidiranoj osnovi te referentni datumi izvješćivanja i datumi dostave podataka za značajne kreditne institucije koje primjenjuju MSFI za nadzorno izvješćivanje u skladu s člankom 24. stavkom 2.
Significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a significant supervised group shall report supervisory financial information to the relevant NCA.’;
Uredbe (EU) br.
Article 8 is replaced by the following:
575/2013
‘Article 8
U skladu s člankom 99. stavkom 3.
Reporting reference dates and remittance dates for significant credit institutions and significant branches
Uredbe (EU) br.
The information concerning significant credit institutions and significant branches specified in Articles 6 and 7 shall have the following reporting reference dates:
575/2013, značajne kreditne institucije koje primjenjuju MSFI na temelju Uredbe (EZ) br.
for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
1606/2002 za nadzorno izvješćivanje na konsolidiranoj osnovi u skladu s člankom 24. stavkom 2.
for semi-annual reporting, 30 June and 31 December;
Uredbe (EU) br.
for annual reporting, 31 December.
575/2013, izvješćuju o nadzornim financijskim podacima kako je propisano u člancima 2., 3. i 10.
Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reporting reference date.
Provedbene uredbe (EU) br.
As an exception to paragraphs 1 and 2, where significant credit institutions are permitted to elaborate their annual accounts based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end.
6880/2014 na konsolidiranoj osnovi.
The adjusted reporting reference dates shall be three, six, nine and 12 months after the beginning of the accounting year.
Članak 5.
Information referring to a period shall be reported cumulatively from the first day of the accounting year to the reporting reference date.
Oblik i učestalost izvješćivanja na konsolidiranoj osnovi te referentni datumi izvješćivanja i datumi dostave podataka za značajne kreditne institucije koje primjenjuju nacionalne računovodstvene okvire na konsolidiranoj osnovi na temelju Direktive 86/635/EEZ
NCAs shall submit to the ECB the information concerning significant credit institutions and significant branches specified in Articles 6 and 7 by close of business on the following remittance dates:
U skladu s člankom 99. stavkom 6.
for significant credit institutions which are not part of a significant supervised group and significant branches, the 10th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014;
Uredbe (EU) br.
for significant credit institutions which are part of a significant supervised group, the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.
575/2013, značajne kreditne institucije, osim onih iz članka 4., na koje se primjenjuju nacionalni računovodstveni okviri na konsolidiranoj osnovi na temelju Direktive 86/635/EEZ, izvješćuju o nadzornim financijskim podacima na konsolidiranoj osnovi kako je propisano u člancima 2., 3. i 11.
NCAs shall decide when significant credit institutions and significant branches have to report supervisory financial information in order for them to meet these deadlines.’;
Provedbene uredbe (EU) br.
Chapter III of Title II is replaced by the following:
680/2014.”;
‘CHAPTER III
naslov poglavlja II. glave II. zamjenjuje se sljedećim:
Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
„POGLAVLJE II.
Article 9
Izvješćivanje na pojedinačnoj osnovi”;
Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
članak 6. zamjenjuje se sljedećim:
Supervisory financial information in respect of subsidiaries established in a non-participating Member State or a third country shall be reported in the following manner:
„Članak 6.
Significant credit institutions applying IFRS on a consolidated basis in accordance with Regulation (EC) No 1606/2002, including those that apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall ensure that the supervisory financial information specified in paragraph 1 of Annex II is submitted on an individual basis to the relevant NCA in respect of subsidiaries established in a non-participating Member State or a third country.
Oblik i učestalost izvješćivanja na pojedinačnoj osnovi za kreditne institucije koje nisu dio značajne nadzirane grupe te za značajne podružnice
The supervisory financial reporting shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014.
Značajne kreditne institucije koje primjenjuju MSFI na temelju Uredbe (EZ) br.
Significant credit institutions, other than those referred to in point a, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall ensure that the supervisory financial information specified in paragraph 2 of Annex II is submitted on an individual basis to the relevant NCA in respect of subsidiaries established in a non-participating Member State or a third country.
1606/2002, bilo zbog toga što pripremaju svoja godišnja financijska izvješća u skladu s računovodstvenim standardima koji su tamo navedeni, ili zbog toga što ih primjenjuju za nadzorno izvješćivanje u skladu s člankom 24. stavkom 2.
The supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014.
Uredbe (EU) br.
Where more than one credit institution within a supervised group applies prudential requirements on a consolidated basis, paragraph 1 shall apply only to the credit institution established in a participating Member State and at the highest level of consolidation.
575/2013, a koje nisu dio značajne nadzirane grupe, izvješćuju odgovarajuće nacionalno nadležno tijelo o nadzornim financijskim podacima na pojedinačnoj osnovi.
As an exception to paragraph 1, financial information concerning subsidiaries which have a total asset value of EUR 3 billion or less shall not be reported.
To se također primjenjuje na značajne podružnice.
For this purpose, the total value of the assets shall be determined on the basis of the prudential reporting in accordance with applicable law.
Nadzorno financijsko izvješćivanje iz stavka 1. uključuje podatke navedene u članku 9.
If the total value of the assets cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws.
Provedbene uredbe (EU) br.
The information shall be reported in accordance with paragraph 1 from the next reporting reference date for quarterly reporting where the total value of the assets of a subsidiary exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting.
680/2014, uključujući podatke navedene u obrascu 40.1 Priloga III. toj Uredbi i odvija se s učestalošću određenom u tom članku.
Reporting in accordance with paragraph 1 is not required from the next reporting reference date for quarterly reporting where the total value of the assets of a subsidiary is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.
Značajne kreditne institucije, osim onih iz stavka 1., koje nisu dio značajne nadzirane grupe i na koje se primjenjuju nacionalni računovodstveni okviri na temelju Direktive 86/635/EEZ izvješćuju odgovarajuće nacionalno nadležno tijelo o nadzornim financijskim podacima.
Article 10
Nadzorno financijsko izvješćivanje iz stavka 3. uključuje podatke navedene u članku 11.
Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
Provedbene uredbe (EU) br.
The information specified in Article 9 shall be collected with the same reporting reference dates as supervisory financial information concerning the related significant credit institutions reporting on a consolidated basis.
680/2014, uključujući podatke navedene u obrascu 40.1 Priloga IV. toj Uredbi i odvija se s učestalošću određenom u tom članku.
Information referring to a period shall be reported cumulatively from the first day of the accounting year used for reporting financial information to the reporting reference date.
Podaci navedeni u stavcima 2. i 4. gore uključuju samo podatke koji se odnose na:
NCAs shall submit to the ECB information concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 by close of business of the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.
imovinu, obveze, vlasničke udjele, prihode i rashode koje nadzirani subjekt priznaje na temelju primjenjivih računovodstvenih standarda;
NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet this deadline.’;
izvanbilančne izloženosti i aktivnosti u koje je uključena nadzirana institucija;
the heading of Title III is replaced by the following:
transakcije osim onih iz točaka (a) i (b) koje izvršava nadzirani subjekt;
‘TITLE III
pravila vrednovanja, uključujući metode procjene gubitaka od kreditnog rizika, koja postoje na temelju primjenjivih računovodstvenih standarda i koja primjenjuje nadzirani subjekt.
REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS’;
Nacionalna nadležna tijela mogu prikupljati podatke koje treba dostaviti ESB-u, navedene u stavcima 2. i 4. kao dio šireg nacionalnog izvještajnog okvira koji, u skladu s odgovarajućim pravom Unije ili nacionalnim pravom, uključuje dodatne nadzorne financijske podatke koji, osim za potrebe nadzora, služe i za druge potrebe kao što su potrebe statistike.
Chapter I of Title III is replaced by the following:
Kao iznimka od stavaka 2. i 4., značajne kreditne institucije koje nisu dio značajne nadzirane grupe izvješćuju o podacima navedenim u obrascima 17.1, 17.2 i 17.3 u Prilogu III. i Prilogu IV. te u obrascu 40.2 u Prilogu III. i Prilogu IV.
Article 11
Provedbenoj uredbi (EU) br.
Format and frequency of reporting on a consolidated basis for less significant credit institutions
680/2014 samo ako pripremaju konsolidirana financijska izvješća.
Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 shall report supervisory financial information to the relevant NCA on a consolidated basis.
Kao iznimka od stavaka 2. i 4., od značajnih podružnica ne zahtijeva se da izvješćuju o podacima navedenim u obrascima 17.1, 17.2 i 17.3 u Prilogu III. i Prilogu IV. te u obrascima 40.1 i 40.2 u Prilogu III. i Prilogu IV.
The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.
Provedbenoj uredbi (EU) br.
NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects.
680/2014.”;
NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
naslov članka 7. zamjenjuje se sljedećim:
Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall report supervisory financial information to the relevant NCA on a consolidated basis.
„Članak 7.
That supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.
Oblik i učestalost izvješćivanja na pojedinačnoj osnovi za kreditne institucije koje su dio značajne nadzirane grupe”;
NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects.
članak 7. stavak 1. zamjenjuje se sljedećim:
As an exception to paragraphs 4 and 5 supervisory financial reporting concerning less significant credit institutions the assets of which have a total value, on a consolidated basis, of EUR 3 billion or less shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraph 4 of this Article.
Značajne kreditne institucije koje primjenjuju MSFI na temelju Uredbe (EZ) br.
For this purpose, the total value of the assets of credit institutions, on a consolidated basis, shall be determined on the basis of the prudential consolidated reporting in accordance with applicable law.
1606/2002, bilo zbog toga što pripremaju svoja godišnja financijska izvješća u skladu s računovodstvenim standardima koji su tamo navedeni, ili zbog toga što ih primjenjuju za nadzorno izvješćivanje u skladu s člankom 24. stavkom 2.
If the total value of the assets cannot be determined on the basis of the prudential consolidated reporting, it shall be determined on the basis of the most recent audited consolidated annual accounts, and if those annual accounts are not available, on the basis of the consolidated annual accounts prepared in accordance with applicable national accounting laws.
Uredbe (EU) br.
Less significant credit institutions shall start reporting information in accordance with paragraphs 4 and 5 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution exceeds, on a consolidated basis, EUR 3 billion, on four consecutive reporting reference dates for quarterly reporting.
575/2013, i koje su dio značajne nadzirane grupe, izvješćuju odgovarajuće nacionalno nadležno tijelo o nadzornim financijskim podacima na pojedinačnoj osnovi.
Less significant credit institutions shall start reporting information in accordance with paragraph 6 where the total value of the assets of a less significant credit institution is below or equal to, on a consolidated basis, EUR 3 billion, on three consecutive reporting reference dates for quarterly reporting.
Nadzorno financijsko izvješćivanje tih kreditnih institucija odvija se učestalošću određenoj u članku 9.
The information specified in paragraphs 2, 3, 4, 5, and 6 shall be reported as provided for in Article 6(5) of this Regulation.
Provedbene uredbe (EU) br.
NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 4, 5, and 6 as part of a broader reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
680/2014 i uključuje opće minimalne podatke navedene u Prilogu I.”;
Article 12
članak 7. stavak 3. zamjenjuje se sljedećim:
Reporting reference dates and remittance dates for less significant credit institutions
Značajne kreditne institucije, osim onih iz stavka 1., na koje se primjenjuju nacionalni računovodstveni okviri na temelju Direktive 86/635/EEZ i koje su dio značajne nadzirane grupe, dostavljaju nadzorne financijske podatke odgovarajućem nacionalnom nadležnom tijelu.”,
The information reported by less significant credit institutions on a consolidated basis specified in Article 11 shall have the following reporting reference dates:
članak 8. zamjenjuje se sljedećim:
As an exception to paragraphs 1 and 2, where less significant credit institutions are permitted by NCAs to report supervisory financial information on a consolidated basis based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end.
„Članak 8.
Information referring to a period shall be reported cumulatively covering the period from the first day of the accounting year to the reporting reference date.
Referentni datumi izvješćivanja i datumi dostave podataka za značajne kreditne institucije i značajne podružnice
NCAs shall submit to the ECB the information specified in Article 11 by close of business on the following remittance dates:
Podaci o značajnim kreditnim institucijama i značajnim podružnicama navedeni u člancima 6. i 7. imaju sljedeće referentne datume izvješćivanja:
for less significant credit institutions established in a participating Member State and reporting at the highest level of consolidation, the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014;
za tromjesečno izvješćivanje: 31. ožujka, 30. lipnja, 30. rujna i 31. prosinca;
for less significant credit institutions reporting on a consolidated basis, other than those referred to in point (a), the 35th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.
za polugodišnje izvješćivanje: 30. lipnja i 31. prosinca;
NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet these deadlines.’;
za godišnje izvješćivanje: 31. prosinca.
the heading of Chapter II of Title III is replaced by the following:
Podaci koji se odnose na razdoblje dostavljaju se kumulativno od prvog dana kalendarske godine do referentnog datuma izvješćivanja.
Article 13 is replaced by the following:
Kao iznimka od stavka 1. i 2., ako je značajnim kreditnim institucijama dozvoljeno razraditi svoja godišnja financijska izvješća na temelju računovodstvene godine koja se ne podudara s kalendarskom godinom, nacionalna nadležna tijela mogu prilagoditi referentne datume izvješćivanja kraju računovodstvene godine.
‘Article 13
Prilagođeni referentni datumi izvješćivanja su tri, šest, devet i 12 mjeseci nakon početka računovodstvene godine.
Format and frequency of reporting on an individual basis for less significant credit institutions which are not part of a supervised group and for less significant branches
Podaci koji se odnose na razdoblje dostavljaju se kumulativno od prvog dana kalendarske godine do referentnog datuma izvješćivanja.
Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a supervised group shall report supervisory financial information to the relevant NCA on an individual basis.
Nacionalna nadležna tijela dostavljaju ESB-u podatke o značajnim kreditnim institucijama i značajnim podružnicama navedene u članku 6. i 7. do kraja poslovanja na sljedeće datume dostave:
This shall also apply to less significant branches.
za značajne kreditne institucije koje nisu dio značajne nadzirane grupe i značajne podružnice, desetog radnog dana nakon datuma za dostavu podataka iz članka 3.
Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and which are not part of a supervised group shall report supervisory financial information to the relevant NCA.
Provedbene uredbe (EU) br.
The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.
680/2014;
Paragraphs 2, 3, 5 and 6 shall be subject to the following exceptions:
za značajne kreditne institucije koje su dio značajne nadzirane grupe, dvadeset i petog radnog dana nakon datuma za dostavu podataka iz članka 3.
supervisory financial reporting concerning less significant credit institutions the assets of which have a total value equal to or less than EUR 3 billion shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraphs 2, 3, 5 or 6;
Provedbene uredbe (EU) br.
a less significant branch shall not report supervisory financial information if the total value of its assets is below or equal to EUR 3 billion.
680/2014;
For the purposes of paragraph 7, the total value of the assets of the less significant credit institution and less significant branch shall be determined on the basis of the prudential reporting in accordance with applicable law.
nacionalna nadležna tijela odlučuju kada značajne kreditne institucije i značajne podružnice trebaju dostaviti nadzorne financijske podatke da bi udovoljile ovim rokovima.”;
If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws.
poglavlje III. glave II. zamjenjuje se sljedećim:
If the total value of the assets of a less significant branch cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of statistical data reported pursuant to Regulation (EU) No 1071/2013 of the European Central Bank.
„POGLAVLJE III.
Less significant credit institutions and less significant branches shall start reporting information in accordance with paragraphs 2, 3, 5 and 6 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution or a less significant branch exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting.
Izvješćivanje od strane značajnih kreditnih institucija u odnosu na društva kćeri osnovana u državi članici nesudinici ili trećoj zemlji
Less significant credit institutions and less significant branches shall start reporting information in accordance with paragraph 7 where the total value of the assets of a less significant credit institution or a less significant branch is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.
Članak 9.
The information specified in paragraphs 2, 3, 5, 6, and 7 shall be reported as provided for in Article 6(5) of this Regulation.
Oblik i učestalost izvješćivanja od strane značajnih kreditnih institucija u odnosu na društva kćeri osnovana u državi članici nesudionici ili trećoj zemlji