natgillin/translations-raw huggingface dataset:
Poland shall communicate to the Commission the clearance of payments.
Ne dovodeći u pitanje članak 1. stavak 2., ako životinje koje pripadaju vrsti svinja za koje je utvrđeno da se nalaze na gospodarstvu nakon dana navedenog u stavku 1. i tijekom razdoblja u kojem su na snazi mjere za zaštitu zdravlja životinja za kontrolu afričke svinjske kuge na relevantnom području, kako je navedeno u članku 1. stavku 1. točki (a), potpora se vraća i određuje se kazna.
The date of entry into force of this Regulation shall be the operative event for the exchange rate of the amounts set out in Article 2.
Za financiranje Unije prihvatljivi su samo troškovi koje Poljska isplati korisnicima najkasnije 12 mjeseci nakon datuma stupanja na snagu ove Uredbe.
Article 8
Ne primjenjuje se članak 5. stavak 2.
The aid referred to in Article 1 shall be considered to be a measure supporting agricultural markets as provided for in Article 4(1)(a) of Regulation (EU) No 1306/2013.
Delegirane uredbe (EU) br. 907/2014.
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
Poljska obavješćuje Komisiju o mjerama koje su provedene u skladu s člankom 3. najkasnije 21 dan nakon datuma stupanja na snagu ove Uredbe.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Poljska najkasnije 15 mjeseci nakon datuma stupanja na snagu ove Uredbe Komisiji šalje detaljno izvješće o provedbi ove Uredbe, uključujući detaljne podatke o provedbi poduzetih mjera i kontrola obavljenih u skladu s člankom 3.
Done at Brussels, 11 September 2017.
Poljska obavješćuje Komisiju o poravnanju isplata.
The President
Datum stupanja na snagu ove Uredbe operativni je događaj za devizni tečaj za iznose iz članka 2.
OJ L 347, 20.12.2013, p.
Članak 8.
671.
Potpora iz članka 1. smatra se mjerom potpore poljoprivrednim tržištima kako je predviđeno člankom 4. stavkom 1. točkom (a) Uredbe (EU) br. 1306/2013.
Polish Journal of Laws (Dziennik Ustaw) 2017, item 1333.
Članak 9.
Council Directive 2008/71/EC of 15 July 2008 on the identification and registration of pigs (OJ L 213, 8.8.2008, p.
Ova Uredba stupa na snagu sedmog dana od dana objave u Službenom listu Europske unije.
31).
Ova je Uredba u cijelosti obvezujuća i izravno se primjenjuje u svim državama članicama.
Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro (OJ L 255, 28.8.2014, p.
Sastavljeno u Bruxellesu 11. rujna 2017.
18).
Za Komisiju
Polish Journal of Laws (Dziennik Ustaw) 2015, item 711.
Predsjednik
Commission Implementing Decision 2014/709/EU of 9 October 2014 concerning animal health control measures relating to African swine fever in certain Member States and repealing Implementing Decision 2014/178/EU (OJ L 295, 11.10.2014, p.
SL L 347, 20.12.2013., str. 671.
Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions [1], and in particular Article 4(1) and (3), Article 6(2), Article 6(5)(d) and Article 10 thereof,
uzimajući u obzir Uredbu Vijeća (EU) br.
Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) [2], and in particular Article 21(1), Article 140 and Article 141(1) thereof,
1024/2013 od 15. listopada 2013. o dodjeli određenih zadaća Europskoj središnjoj banci u vezi s politikama bonitetnog nadzora kreditnih institucija [1], a posebno njezin članak 4. stavak 1. i 3., članak 6. stavak 2., članak 6. stavak 5. točku (d) i članak 10.,
Having regard to the public consultation pursuant to Article 4(3) of Regulation (EU) No 1024/2013,
uzimajući u obzir Uredbu (EU) br.
Whereas:
468/2014 Europske središnje banke od 16. travnja 2014. o uspostavljanju okvira za suradnju unutar jedinstvenog nadzornog mehanizma između Europske središnje banke i nacionalnih nadležnih tijela te s nacionalnim imenovanim tijelima (Okvirna uredba o SSM-u) (ESB/2014/17) [2], a posebno njezin članak 21. stavak 1., članak 140. i članak 141. stavak 1.,
Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) [3] lays down reporting requirements concerning the supervisory financial information to be submitted by supervised entities to national competent authorities (NCAs).
uzimajući u obzir javno savjetovanje u skladu s člankom 4. stavkom 3.
Regulation (EU) 2015/534 (ECB/2015/13) requires supervised entities to report supervisory financial information based on the templates developed by the European Banking Authority (EBA) and laid down by Commission Implementing Regulation (EU) No 680/2014 [4].
Uredbe (EU) br.
In July 2014 the International Accounting Standards Board (IASB) released International Financial Reporting Standard 9 ‘Financial Instruments’ (hereinafter ‘IFRS 9’) which will replace the current reporting standard for financial instruments International Accounting Standard 39 ‘Financial Instruments: Recognition and Measurement’.
1024/2013,
IFRS 9 was incorporated in Union law by Commission Regulation (EU) 2016/2067 [5].
budući da:
In order to take into account the provisions of IFRS 9, Implementing Regulation (EU) No 680/2014 has been amended by Commission Implementing Regulation (EU) 2017/1443 [6].
Uredba (EU) 2015/534 Europske središnje banke (ESB/2015/13) [3] propisuje izvještajne zahtjeve u odnosu na nadzorne financijske podatke koje nadzirani subjekti dostavljaju nacionalnim nadležnim tijelima.
The amendments include, inter alia, changes to the templates and instructions regarding the reporting of supervisory financial information.
Uredba (EU) 2015/534 (ESB/2015/13) traži od nadziranih subjekata da izvješćuju o nadzornim financijskim podacima na obrascima Europskog nadzornog tijela za bankarstvo (EBA), koji su utvrđeni Provedbenom Uredbom Komisije (EU) br.
It is necessary to align Regulation (EU) 2015/534 (ECB/2015/13) with the amended accounting framework and Implementing Regulation (EU) 2017/1443.
682/2014 [4].
Furthermore, minor technical and terminological amendments need to be made to Regulation (EU) 2015/534 (ECB/2015/13).
Odbor za međunarodne računovodstvene standarde (IASB) objavio je u srpnju 2014.
Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly in line with the procedure of Articles 26(7) and 26(8) of Regulation (EU) No 1024/2013,
Međunarodni standardi financijskog izvješćivanja 9 „Financijski instrumenti” (dalje u tekstu „MSFI 9”) koji će zamijeniti sadašnji standard izvješćivanja za financijske instrumente Međunarodni računovodstveni standard 39 „Financijski instrumenti: priznavanje i mjerenje”.
HAS ADOPTED THIS REGULATION:
MSFI 9 unesen je u pravo Unije Uredbom Komisije (EU) 2016/2067 [5].
Article 1
Kako bi se uzele u obzir odredbe MSFI 9, Provedbenom uredbom Komisije (EU) 2017/1443 [6] izmijenjena je Provedbena uredba (EU) br.
Amendments
680/2014.
Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:
Izmjene uključuju, između ostalog, promjene obrazaca i uputa u vezi s izvješćivanjem o nadzornim financijskim podacima.
Article 1 is replaced by the following:
Uredbu (EU) 2015/534 (ESB/2015/13) potrebno je uskladiti s izmijenjenim računovodstvenim okvirom i Provedbenom uredbom (EU) 2017/1443.
‘Article 1
Nadalje, potrebno je izvršiti manje tehničke i terminološke izmjene Uredbe (EU) 2015/534 (ESB/2015/13).
Subject matter and general principles
Uredbu (EU) 2015/534 (ESB/2015/13) potrebno je stoga na odgovarajući način izmijeniti u skladu s postupkom iz članka 26. stavka 7. i članka 26. stavka 8.
This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:
Uredbe (EU) br.
significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;
1024/2013.
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;
DONIJELO JE OVU UREDBU:
significant credit institutions on an individual basis and significant branches;
Članak 1.
significant credit institutions regarding subsidiaries established in a non-participating Member State or a third country;
Izmjene
less significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;
Uredba (EU) br.
less significant credit institutions, other than those referred to in point (e), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;
2015/534 (ESB/2015/13) mijenja se kako slijedi:
less significant credit institutions on an individual basis and less significant branches.
članak 1. zamjenjuje se sljedećim:
As an exception to Articles 7 and 14, credit institutions that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information on an individual basis in accordance with this Regulation.
„Članak 1.
Where credit institutions do not report supervisory financial information on an individual basis in accordance with this paragraph, NCAs shall submit to the ECB any template specified in Annex III or IV of Implementing Regulation (EU) No 680/2014 that they collect in relation to these credit institutions.
Predmet i opća načela
Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Four and Parts Six to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(5) of Regulation (EU) No 575/2013, those institutions shall comply also on a sub-consolidated basis with the requirements laid down in this Regulation on a consolidated basis.
Ova Uredba utvrđuje zahtjeve u vezi s izvješćivanjem o nadzornim financijskim podacima koji se dostavljaju nacionalnim nadležnim tijelima od strane:
Where parent institutions apply an individual consolidation method in accordance with Article 9(1) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on an individual basis applying only the individual consolidation method.
značajnih kreditnih institucija koje primjenjuju međunarodne računovodstvene standarde u skladu s Uredbom (EZ) br.
NCAs and/or national central banks may use the data collected pursuant to this Regulation for any other tasks.
1606/2002 za nadzorno izvješćivanje na konsolidiranoj osnovi u skladu s člankom 24. stavkom 2.
This Regulation shall not affect the accounting standards applied by supervised entities in their consolidated accounts or annual accounts, nor change the accounting standards applied for supervisory reporting.
Uredbe (EU) br.
As supervised entities apply different accounting standards, only information related to valuation rules, including methods for estimation of credit risk losses, which exist under the relevant accounting standards and are applied by the corresponding supervised entities on an individual or consolidated basis shall be submitted.
575/2013;
For these purposes, specific reporting templates are provided for supervised entities applying national accounting frameworks based on Directive 86/635/EEC.
značajnih kreditnih institucija, osim onih iz točke (a), na koje se primjenjuju nacionalni računovodstveni okviri na konsolidiranoj osnovi na temelju Direktive 86/635/EEZ;
Data points within the templates which are not applicable to the respective supervised entities do not have to be reported.
značajnih kreditnih institucija na pojedinačnoj osnovi i značajnih podružnica;
Significant and less significant branches may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.’;
značajnih kreditnih institucija u odnosu na društva kćeri osnovana u državi članici nesudionici ili u trećoj zemlji;
Article 2 is amended as follows:
manje značajnih kreditnih institucija koje primjenjuju međunarodne računovodstvene standarde u skladu s Uredbom (EZ) br.
point 3 is deleted;
1606/2002 za nadzorno izvješćivanje na konsolidiranoj osnovi u skladu s člankom 24. stavkom 2.
the following points (6) to (9) are inserted:
Uredbe (EU) br.
“significant credit institution” means a credit institution which has the status of a significant supervised entity;
575/2013;
“less significant credit institution” means a credit institution which does not have the status of a significant supervised entity;
manje značajnih kreditnih institucija, osim onih iz točke (e) na koje se primjenjuju nacionalni računovodstveni okviri na konsolidiranoj osnovi na temelju Direktive 86/635/EEZ;
“significant branch” means a branch which has the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State;
manje značajnih kreditnih institucija na pojedinačnoj osnovi i manje značajnih podružnica.
“less significant branch” means a branch which does not have the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State.’;
Kao iznimka od članka 7. i članka 14., od kreditnih institucija kojima je u skladu s člankom 7. ili člankom 10.
Article 3 is replaced by the following:
Uredbe (EU) br.
‘Article 3
575/2013 odobreno izuzeće u odnosu na primjenu bonitetnih zahtjeva na pojedinačnoj osnovi, ne zahtijeva se izvješćivanje o nadzornim financijskim podacima na pojedinačnoj osnovi u skladu s ovom Uredbom.
Change of status of a supervised entity
Ako kreditne institucije ne izvješćuju o nadzornim financijskim podacima na pojedinačnoj osnovi u skladu s ovim stavkom, nacionalna nadležna tijela dostavljaju ESB-u obrazac naveden u Prilogu III. ili IV.
For the purposes of this Regulation, a supervised entity shall be classified as significant 12 months after a decision as referred to in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it.
Provedbene uredbe (EU) br.
It shall report information in accordance with Title II of this Regulation as a significant supervised entity on the first reporting reference date which occurs after it has been classified as significant.
680/2014 koji prikupljaju u odnosu na ove kreditne institucije.
For the purposes of this Regulation, a supervised entity shall be classified as less significant when a decision as referred to in Article 46(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it.
Kada nadležna tijela, uključujući ESB, zahtijevaju od institucija da ispunjavaju obveze utvrđene u dijelu od dva do četiri i dijelu od šest do osam Uredbe (EU) br.
Thereafter, it shall start to report information in accordance with Title III of this Regulation.’;
575/2013 i u glavi VII.
the heading of Title II is replaced by the following:
Direktive 2013/36/EU na potkonsolidiranoj osnovi u skladu s člankom 11. stavkom 5.
‘TITLE II
Uredbe (EU) br.
REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS’;
575/2013, te institucije ispunjavaju također na potkonsolidiranoj osnovi zahtjeve utvrđene u ovoj Uredbi na konsolidiranoj osnovi.
Chapter I of Title II is replaced by the following:
a Kada matična institucija primjenjuje metodu pojedinačne konsolidacije u skladu s člankom 9. stavkom 1.
‘CHAPTER I
Uredbe (EU) br.
Reporting on a consolidated basis
575/2013, te institucije ispunjavaju zahtjeve utvrđene u ovoj Uredbi na pojedinačnoj osnovi primjenjujući samo metodu pojedinačne konsolidacije.
Article 4
Nacionalna nadležna tijela i/ili nacionalne središnje banke mogu koristiti podatke prikupljene u skladu s ovom Uredbom za sve druge zadaće.
Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013
Ova Uredba ne utječe na računovodstvene standarde koje primjenjuju nadzirani subjekti u svojim konsolidiranim financijskim izvješćima ili godišnjim financijskim izvješćima, niti mijenja računovodstvene standarde koji se primjenjuju za nadzorno izvješćivanje.
In accordance with Article 99(3) of Regulation (EU) No 575/2013, 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 as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.
Budući da nadzirani subjekti primjenjuju različite računovodstvene standarde, moraju se dostaviti samo podatci povezani s pravilima o vrednovanju, uključujući metode procjene gubitaka od kreditnog rizika, koji postoje temeljem odgovarajućih računovodstvenih standarda i koje primjenjuju odgovarajući nadzirani subjekti na pojedinačnoj ili konsolidiranoj osnovi.
Article 5
U tu svrhu predviđeni su specifični izvještajni obrasci za nadzirane subjekte koji primjenjuju nacionalne računovodstvene okvire na temelju Direktive 86/635/EEZ.
Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC
Točke podataka unutar obrazaca koje nisu primjenjive na odgovarajuće nadzirane subjekte ne moraju se dostaviti.
In accordance with Article 99(6) of Regulation (EU) No 575/2013, significant credit institutions, other than those referred to in Article 4, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall report supervisory financial information on a consolidated basis as provided for in Articles 2, 3 and 11 of Implementing Regulation (EU) No 680/2014.’;
Značajne i manje značajne podružnice mogu dostaviti podatke koje su dužne dostaviti na temelju ove Uredbe odgovarajućem nacionalnom nadležnom tijelu putem kreditne institucije koja ih je osnovala.”;
the heading of Chapter II of Title II is replaced by the following:
članak 2. mijenja se kako slijedi:
‘CHAPTER II
točka 3. briše se;
Reporting on an individual basis’;
umeću se sljedeće točke od 6. do 9.:
Article 6 is replaced by the following:
‚značajna kreditna institucija’ znači kreditna institucija koja ima status značajnog nadziranog subjekta;
‘Article 6
‚manje značajna kreditna institucija’ znači kreditna institucija koja nema status značajnog nadziranog subjekta;
Format and frequency of reporting on an individual basis for credit institutions which are not part of a significant supervised group and for significant branches
‚značajna podružnica’ znači podružnica koja ima status značajnog nadziranog subjekta koja nije dio nadzirane grupe i osnovana je u državi članici sudionici od strane kreditne institucije osnovane u državi članici nesudionici;
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 significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis.
‚manje značajna podružnica’ znači podružnica koja nema status značajnog nadziranog subjekta koja nije dio nadzirane grupe i osnovana je u državi članici sudionici od strane kreditne institucije osnovane u državi članici nesudionici.”;
This shall also apply to significant branches.
članak 3. zamjenjuje se sljedećim:
The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 9 of Implementing Regulation (EU) No 680/2014, including information specified in template 40.1 of Annex III to that Regulation, and shall take place with the frequency specified in that Article.
„Članak 3.
Significant credit institutions, other than those referred to in paragraph 1, which are not part of a significant supervised group and are subject to national accounting frameworks based on Directive 86/635/EEC shall report supervisory financial information to the relevant NCA.
Promjena statusa nadziranog subjekta
The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 11 of Implementing Regulation (EU) No 680/2014, including information specified in template 40.1 of Annex IV to that Regulation, and shall take place with the frequency specified in that Article.
Za potrebe ove Uredbe, nadzirani subjekt razvrstava se kao značajan 12 mjeseci nakon što mu je dostavljena odluka iz članka 45. stavka 1.
The information specified in paragraphs 2 and 4 above shall only include information related to:
Uredbe (EU) br.
assets, liabilities, equity, income and expenses that are recognised by the supervised entity under the applicable accounting standards;
468/2014 (ESB/2014/17).
off-balance sheet exposures and activities in which the supervised entity is involved;
Nadzirani subjekt dostavlja podatke u skladu s glavom II. ove Uredbe kao značajni nadzirani subjekt na prvi referentni datum izvješćivanja koji nastupi nakon što je razvrstan kao značajan.
transactions other than those specified in points (a) and (b) performed by the supervised entity;
Za potrebe ove Uredbe, nadzirani subjekt razvrstava se kao manje značajan nakon što mu je dostavljena odluka iz članka 46. stavka 1.
valuation rules, including methods for estimation of credit risk losses, which exist under the applicable accounting standards and are applied by the supervised entity.
Uredbe (EU) br.
NCAs may collect the information to be submitted to the ECB specified in paragraphs 2 and 4 as a part of a broader national 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.
468/2014 (ESB/2014/17).
As an exception to paragraphs 2 and 4, significant credit institutions which are not part of a significant supervised group shall report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in template 40.2 in Annexes III and IV to Implementing Regulation (EU) No 680/2014 only if they prepare consolidated financial statements.
Nakon toga, nadzirani subjekt dostavlja podatke u skladu s glavom III. ove Uredbe.”;
As an exception to paragraphs 2 and 4, significant branches shall not be required to report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in templates 40.1 and 40.2 in Annexes III and IV to Implementing Regulation (EU) No 680/2014.’;
naslov glave II. zamjenjuje se sljedećim:
the heading of Article 7 is replaced by the following:
„GLAVA II.
‘Article 7
IZVJEŠĆIVANJE OD STRANE ZNAČAJNIH KREDITNIH INSTITUCIJA NA KONSOLIDIRANOJ I NA POJEDINAČNOJ OSNOVI TE OD STRANE ZNAČAJNIH PODRUŽNICA NA POJEDINAČNOJ OSNOVI”;
Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group’;
poglavlje I. glave II. zamjenjuje se sljedećim: