natgillin/translations-raw huggingface dataset:
rights issues are treated as a separate asset when issued.
nove izdaje delnic s pravico prednostnega nakupa za obstoječe delničarje se ob njihovi izdaji obravnavajo kot ločeno sredstvo.
The acquisition cost is calculated based on the equity's existing average cost, on the new acquisition's strike price, and on the proportion between existing and new equities.
Nabavna vrednost se izračuna na osnovi obstoječih povprečnih nabavnih vrednosti za delnice, izvršilne cene novo pridobljenih delnic in na osnovi razmerja med obstoječimi in novimi delnicami.
Alternatively, the price of the right may be based on the right's value in the market, the equity's existing average cost and the equity's market price before the rights issue.
Druga možnost je, da lahko cena pravice prednostnega nakupa temelji na vrednosti pravice na trgu, obstoječi povprečni nabavni vrednosti delnice in tržni ceni delnice pred novo izdajo delnic s pravico prednostnega nakupa.
For the implementation of Article 52 of the Statute, Banknotes of other participating Member States held by an NCB shall not be accounted for as banknotes in circulation, but as intra-Eurosystem balances.
Za izvajanje člena 52 Statuta se bankovci drugih sodelujočih držav članic, ki jih ima posamezna NCB, ne evidentirajo kot bankovci v obtoku, temveč kot saldi na računih znotraj Eurosistema.
The procedure for treating banknotes of other participating Member States shall be the following:
Postopek za obravnavanje bankovcev drugih sodelujočih držav članic je naslednji:
the NCB receiving banknotes denominated in national euro area currency units issued by another NCB shall notify the issuing NCB on a daily basis of the value of banknotes paid in to be exchanged, unless a given daily volume is low.
NCB, ki prejme bankovce v nacionalnih valutnih enotah euroobmočja, izdane s strani drugih NCB, dnevno obvešča NCB izdajateljico o vrednosti prejetih bankovcev za menjavo, razen če je dana dnevna količina majhna.
The issuing NCB shall issue a corresponding payment to the receiving NCB via the TARGET system;
NCB izdajateljica izda NCB prejemnici ustrezno plačilo prek sistema TARGET;
the adjustment of the ‘banknotes in circulation’ figures shall take place in the books of the issuing NCB on receipt of the abovementioned notification.
podatki o „bankovcih v obtoku“ se prilagodijo v poslovnih knjigah NCB izdajateljice ob prejetju zgoraj omenjenega obvestila.
The ‘banknotes in circulation’ figure in the balance sheets of NCBs shall be the result of three components:
Znesek „bankovcev v obtoku“ v bilancah stanja posameznih NCB je rezultat treh komponent:
the unadjusted value of euro banknotes in circulation, including the cash changeover year banknotes denominated in national euro area currency units for the NCB that adopts the euro, which shall be calculated according to either of the following two methods:
neprilagojene vrednosti eurobankovcev v obtoku, vključno z bankovci v nacionalnih valutnih enotah euroobmočja z letom prehoda na eurogotovino za NCB, ki sprejme euro, ki se izračuna v skladu z eno od naslednjih dveh metod:
Where:
Pri tem:
B is the unadjusted value of ‘banknotes in circulation’
B je neprilagojena vrednost „bankovcev v obtoku“
P is the value of banknotes produced or received from the printer or other NCBs
P je vrednost bankovcev, natisnjenih ali prejetih od tiskarne ali drugih NCB
D is the value of banknotes destroyed
D je vrednost uničenih bankovcev
N is the value of national banknotes of the issuing NCB held by other NCBs (notified but not yet repatriated)
N je vrednost nacionalnih bankovcev NCB izdajateljice, ki jih imajo druge NCB (o njih je bila obveščena, vendar še niso bili repatriirani)
I is the value of banknotes put into circulation
I je vrednost bankovcev, danih v obtok
R is the value of banknotes received
R je vrednost prejetih bankovcev
S is the value of banknotes in stock/vault;
S je vrednost bankovcev na zalogi/v trezorju.
minus the amount of the unremunerated claim vis-à-vis the ECI bank related to the Extended Custodial Inventory (ECI) programme, in the event of a transfer of ownership of the ECI programme-related banknotes;
minus znesek neobrestovane terjatve do banke ECI v zvezi z razširjenim testnim programom hrambe (ECI) pri prenosu lastništva bankovcev, ki so povezani s programom ECI;
plus or minus the amount of the adjustments resulting from the application of the banknote allocation key.
plus ali minus znesek prilagoditev, ki izhajajo iz uporabe ključa za razdelitev bankovcev.
The following rules shall apply to income recognition:
Za priznavanje prihodkov se uporabljajo naslednja pravila:
realised gains and realised losses shall be taken to the profit and loss account;
realizirani dobički in realizirane izgube se prenašajo v izkaz poslovnega izida;
unrealised gains shall not be recognised as income, but recorded directly in a revaluation account;
nerealizirani dobički se ne priznajo kot prihodek, ampak se evidentirajo neposredno na račun vrednotenja;
at year-end unrealised losses shall be taken to the profit and loss account if they exceed previous revaluation gains registered in the corresponding revaluation account;
nerealizirane izgube ob koncu leta se prenašajo v izkaz poslovnega izida, kadar presegajo predhodne prihodke vrednotenja, evidentirane na ustreznem računu vrednotenja;
unrealised losses taken to the profit and loss account shall not be reversed in subsequent years against new unrealised gains;
nerealizirane izgube, prenesene v izkaz poslovnega izida, se v naslednjih letih ne stornirajo v breme novih nerealiziranih dobičkov;
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.
ni neto izravnave nerealiziranih izgub pri katerem koli vrednostnem papirju, valuti ali imetju v zlatu v breme nerealiziranih dobičkov iz drugih vrednostnih papirjev, valut ali zlata.
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.
Premije in diskonti, ki izhajajo iz izdanih in kupljenih vrednostnih papirjev, se izračunajo in prikažejo kot del obrestnega prihodka ter se amortizirajo med preostalim obdobjem do dospelosti vrednostnih papirjev bodisi po linearni metodi bodisi po metodi notranje stopnje donosa (IRR).
The IRR method shall, however, be mandatory for discount securities with a remaining maturity of more than one year at the time of acquisition.
Vendar pa je metoda IRR obvezna za diskontne vrednostne papirje, ki imajo ob nakupu preostalo dospelost daljšo od enega leta.
Accruals for financial assets and liabilities e.g. interest payable and amortised premiums/discounts denominated in foreign currency shall be calculated and recorded in the accounts on a daily basis, based on the latest available rates.
Časovne razmejitve za finančna sredstva in obveznosti, npr. obveznosti iz naslova obresti in amortizirane premije/diskonti v tuji valuti, se izračunajo in evidentirajo na računih dnevno, na podlagi zadnjih razpoložljivih tečajev.
Accruals for financial assets and liabilities denominated in euro shall be calculated and recorded in the accounts at least quarterly.
Časovne razmejitve za finančna sredstva in obveznosti v eurih se izračunajo in evidentirajo na računih vsaj četrtletno.
Accruals for other items shall be calculated and recorded in the accounts at least annually.
Časovne razmejitve za druge postavke se izračunajo in evidentirajo na računih vsaj letno.
Irrespective of the frequency of calculating accruals but subject to the exceptions referred to in Article 5(4) reporting entities shall report data at transaction value during the quarter.
Neodvisno od pogostosti izračunavanja časovnih razmejitev, toda z izjemami, na katere se nanaša člen 5(4), poročevalci med četrtletjem poročajo podatke po transakcijski vrednosti.
Accruals denominated in foreign currencies shall be translated at the exchange rate of the recording date and shall have an impact on the currency position.
Časovne razmejitve v tujih valutah se preračunajo po menjalnem tečaju na datum evidentiranja in vplivajo na valutno pozicijo.
Generally, for the calculation of accruals during the year local practice may apply (i.e. they may be calculated until either the last business day or the last calendar day of the quarter).
Na splošno se lahko za izračun časovnih razmejitev med letom uporablja lokalna praksa (tj. izračun do bodisi zadnjega poslovnega dneva bodisi zadnjega koledarskega dneva četrtletja).
However, at year-end the mandatory reference date shall be 31 December.
Toda ob koncu leta je obvezni referenčni datum 31. december.
Currency outflows that entail a change in the holding of a given currency may give rise to realised foreign exchange gains or losses.
Valutni odlivi, ki povzročijo spremembo v stanju določene valute, lahko povzročijo realizirane pozitivne ali negativne tečajne razlike.
The following general rules shall apply to the cost of transactions:
Za stroške transakcij se uporabljajo naslednja splošna pravila:
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;
metoda povprečne nabavne vrednosti se uporablja dnevno za zlato, instrumente in vrednostne papirje v tuji valuti, za izračun nabavne vrednosti prodanih postavk, ob upoštevanju vpliva gibanja menjalnega tečaja in/ali cen;
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;
povprečna nabavna cena/tečaj za sredstva/obveznosti se zmanjša/poveča za nerealizirane izgube, prenesene v izkaz poslovnega izida ob koncu leta;
in the case of the acquisition of coupon securities, the amount of coupon income purchased shall be treated as a separate item.
pri nakupu kuponskih vrednostnih papirjev se znesek kupljenega kuponskega prihodka obravnava kot ločena postavka.
In the case of securities denominated in foreign currency, it shall be part of that currency's holding, but shall affect neither the cost or price of the asset for the purpose of determining the average price, nor that currency's cost.
Pri vrednostnih papirjih, denominiranih v tuji valuti, se vključi v stanje te valute, ne pa v nabavne stroške ali ceno sredstva za namen ugotavljanja povprečne cene, niti v vrednost te valute.
The following special rules shall apply to securities:
Za vrednostne papirje se uporabljajo naslednja posebna pravila:
transactions shall be recorded at the transaction price and booked in the financial accounts at the clean price;
transakcije se evidentirajo po transakcijski ceni in knjižijo v računovodskih izkazih po čisti ceni;
custody and management fees, current account fees and other indirect costs shall not be considered as transaction costs and shall be included in the profit and loss account.
provizije za skrbništvo in upravljanje, provizije za tekoče račune in drugi posredni stroški se ne štejejo za transakcijske stroške in se vključijo v izkaz poslovnega izida.
They shall not be treated as part of the average cost of a particular asset;
Ne obravnavajo se kot del povprečne nabavne vrednosti posameznega sredstva;
income shall be recorded gross with refundable withholding and other taxes accounted for separately;
prihodki se evidentirajo v bruto znesku, pri tem pa se vračljivi odbitni davek in drugi davki knjižijo ločeno;
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; 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.
za izračun povprečne nabavne vrednosti vrednostnega papirja se bodisi (i) vsi nakupi med dnevom po nabavni vrednosti dodajo stanju predhodnega dne, da dobimo novo tehtano povprečno ceno pred upoštevanjem prodaj istega dne, bodisi (ii) se lahko upoštevajo posamezni nakupi in prodaje vrednostnih papirjev v vrstnem redu, v kakršnem se zgodijo med dnevom, da bi se izračunala revidirana povprečna cena.
The following special rules shall apply to gold and foreign exchange:
Za zlato in tujo valuto se uporabljajo naslednja posebna pravila:
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 either the contract or settlement date, and shall not affect that holding's acquisition cost;
transakcije v tuji valuti, ki ne vplivajo na spremembo stanja te valute, se preračunajo v euro z uporabo menjalnega tečaja na datum sklenitve pogodbe ali datum poravnave ter ne vplivajo na nabavno vrednost tega imetja;
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 date;
transakcije v tuji valuti, ki vplivajo na spremembo stanja te valute, se preračunajo v euro z uporabo menjalnega tečaja na datum pogodbe;
the settlement of the principal amounts resulting from reverse transactions in securities denominated in a foreign currency or in gold shall be deemed not to entail a change in the holding of that currency or of gold;
za poravnavo zneskov glavnice, ki izhajajo iz povratnih transakcij z vrednostnimi papirji v tuji valuti ali z zlatom, se šteje, da ne povzroči spremembe stanja te valute ali zlata;
actual cash receipts and payments shall be translated at the exchange rate on the day on which settlement occurs;
dejanski gotovinski prejemki in plačila se preračunajo po menjalnem tečaju, ki velja na dan poravnave;
where a long position exists, net inflows of currencies and gold made during the day shall be added, at the average cost of the inflows of the day for each respective currency and gold, to the previous day's holding, to produce a new weighted average rate/gold price.
kadar obstaja dolga pozicija, se neto prilivi valut in zlata, izvršeni med dnevom, dodajo stanju predhodnega dne po povprečni vrednosti dnevnih prilivov za vsako posamezno valuto in zlato, za izračun novega tehtanega povprečnega tečaja/cene zlata.
In the case of net outflows, 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.
Pri neto odlivih izračun realiziranega dobička ali izgube temelji na povprečni nabavni vrednosti stanja posamezne valute ali zlata v predhodnem dnevu, tako da ostane povprečna nabavna vrednost nespremenjena.
Differences in the average rate/gold price between inflows and outflows made during the day shall also result in realised gains or losses.
Razlike v povprečnem tečaju/ceni zlata med prilivi in odlivi med dnevom prav tako povzročijo realizirane dobičke ali izgube.
Where a liability situation exists in respect of a foreign currency or gold position, the reverse treatment shall apply to the above-mentioned approach.
Kjer obstajajo obveznosti v zvezi s pozicijo tuje valute ali zlata, se za zgoraj navedeni pristop uporablja nasprotni postopek.
Thus the average cost of the liability position shall be affected by net outflows, while net inflows shall reduce the position at the existing weighted average rate/gold price and shall result in realised gains or losses;
Tako na povprečno nabavno vrednost pasivne pozicije vplivajo neto odlivi, medtem ko neto prilivi zmanjšajo pozicijo pri obstoječem tehtanem povprečnem tečaju/ceni zlata in povzročijo realizirane dobičke in izgube;
costs of foreign exchange transactions and other general costs shall be posted to the profit and loss account.
stroški transakcij v tuji valuti in drugi splošni stroški se knjižijo v izkaz poslovnega izida.
Foreign exchange forward transactions, 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 average purchase costs and foreign exchange gains and losses.
Terminske transakcije v tuji valuti, terminski deli valutnih zamenjav in drugi valutni instrumenti, ki vključujejo prihodnjo zamenjavo ene valute za drugo, se vključijo v neto valutne pozicije za izračun povprečne nabavne vrednosti ter pozitivnih in negativnih tečajnih razlik.
Interest rate swaps, futures, forward rate agreements, other interest rate instruments and options shall be accounted for and revalued on an item-by-item basis.
Obrestne zamenjave, standardizirane terminske pogodbe, nestandardizirane terminske pogodbe o obrestni meri, drugi obrestni instrumenti in opcije se evidentirajo in prevrednotijo po posameznih postavkah.
These instruments shall be treated separately from on-balance-sheet items.
Ti instrumenti se obravnavajo ločeno od bilančnih postavk.
Profits and losses arising from off-balance-sheet instruments shall be recognised and treated in a similar manner to on-balance-sheet instruments.
Dobički in izgube, ki izhajajo iz zabilančnih instrumentov, se priznajo in obravnavajo podobno kakor pri bilančnih instrumentih.
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.
Terminski nakupi in prodaje se priznavajo na zabilančnih računih od datuma sklenitve posla do datuma poravnave po promptnem tečaju terminske transakcije.
Realised gains and losses on sale transactions shall be calculated using the average cost of the currency position on the trade date in accordance with the daily netting procedure for purchases and sales.
Realizirani dobički in izgube od prodajnih transakcij se izračunajo z uporabo povprečne nabavne vrednosti valutne pozicije na datum sklenitve posla, v skladu s postopkom dnevne neto izravnave za nakupe in prodaje.
The difference between the spot and the forward rates shall be treated as interest payable or receivable on an accruals basis.
Razlika med promptnim in terminskim tečajem se obravnava kot obveznost iz naslova obresti ali kot terjatev iz naslova obresti in se časovno razmeji.
At the settlement date the off-balance-sheet accounts shall be reversed.
Na datum poravnave se zabilančne postavke stornirajo.
The currency position shall be affected by forward transactions from the trade date at the spot rate.
Na valutno pozicijo vplivajo terminske transakcije od datuma sklenitve posla po promptnem tečaju.
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.
Terminske pozicije se vrednotijo v povezavi s promptno pozicijo iste valute, s pobotanjem morebitnih razlik, ki se lahko pojavijo znotraj pozicije posamezne valute.
A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account.
Neto izguba se evidentira v breme izkaza poslovnega izida, kadar preseže predhodne prihodke vrednotenja, evidentirane na računu vrednotenja.
A net profit balance shall be credited to the revaluation account.
Neto dobiček se evidentira na računu vrednotenja.
Forward and spot purchases and sales shall be recognised in on-balance-sheet accounts at the respective settlement date.
Terminski in promptni nakupi in prodaje se priznajo na računih bilance stanja na ustrezen datum poravnave.
Forward and spot 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 transactions.
Terminski in promptni nakupi in prodaje se priznajo na zabilančnih računih od datuma sklenitve posla do datuma poravnave po promptnem tečaju transakcij.
Sale transactions shall be recognised at the spot rate of the transaction.
Prodajne transakcije se priznajo po promptnem tečaju transakcije.
Therefore no gains and losses shall arise.
Tako ne pride do nobenih dobičkov in izgub.
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.
Razlika med promptnim in terminskim tečajem se obravnava kot obveznost iz naslova obresti ali terjatev iz naslova obresti za nakupe in prodaje in se časovno razmeji.
The foreign currency position shall only change as a result of accruals denominated in foreign currency.
Valutna pozicija se spremeni samo kot posledica časovnih razmejitev, denominiranih v tuji valuti.
The forward position shall be valued in conjunction with the related spot position.
Terminska pozicija se vrednoti v povezavi s pripadajočo promptno pozicijo.
Interest rate futures shall be recorded on the trade date in off-balance-sheet accounts.
Standardizirane terminske pogodbe o obrestni meri se evidentirajo na datum sklenitve posla na zabilančne račune.
The initial margin shall be recorded as a separate asset if deposited in cash.
Začetno kritje se evidentira kot ločeno sredstvo, če je položeno v gotovini.
If deposited in the form of securities it shall remain unchanged in the balance sheet.
Če je položeno v obliki vrednostnih papirjev, ostane nespremenjeno v bilanci stanja.
Daily changes in the variation margins shall be taken to the profit and loss account and shall affect the currency position.
Dnevne spremembe gibljivih kritij se izkažejo v izkazu poslovnega izida in vplivajo na valutno pozicijo.
The same procedure shall be applied on the closing day of the open position, regardless of whether or not delivery takes place.
Enak postopek se uporabi na zaključni dan odprte pozicije, ne glede na to, ali pride do predaje.
If delivery does take place, the purchase or sale entry shall be made at market price.
Če do predaje pride, se vknjižba o nakupu ali prodaji izvede po tržni ceni.
Fees shall be taken to the profit and loss account.
Provizije se izkažejo v izkazu poslovnega izida.
Interest rate swaps shall be recorded on the trade date in off-balance-sheet accounts.
Obrestne zamenjave se evidentirajo na datum sklenitve posla na zabilančne račune.
The current interest payments, either received or paid, shall be recorded on an accruals basis.
Tekoča obrestna plačila, prejeta ali plačana, se časovno razmejijo.
Payments may be settled on a net basis per interest rate swap, but accrued interest income and expense shall be reported on a gross basis.
Plačila se lahko poravnajo na neto osnovi za vsako obrestno zamenjavo, toda prihodki in odhodki iz natečenih obresti se evidentirajo na bruto osnovi.
Interest rate swaps shall be individually revalued and, if necessary, translated into euro at the currency spot rate.
Vsaka obrestna zamenjava se prevrednoti posamično in, če je potrebno, preračuna v euro po promptnem deviznem tečaju.
It is recommended that unrealised losses taken to the profit and loss account at the year-end should be amortised in subsequent years and that the amortisation should be linear.
Priporočeno je, da se nerealizirana izguba, izkazana v izkazu poslovnega izida ob koncu leta, amortizirajo v naslednjih letih in da je amortizacija linearna.
Unrealised revaluation gains shall be credited to a revaluation account.
Nerealizirani prihodki prevrednotenja se knjižijo v dobro računa vrednotenja.
Forward rate agreements shall be recorded on the trade date in off-balance-sheet accounts.
Nestandardizirane terminske pogodbe o obrestni meri se evidentirajo na datum sklenitve posla na zabilančne račune.
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.
Znesek nadomestila, ki ga ena stranka plača drugi na datum poravnave, se knjiži na datum poravnave v izkaz poslovnega izida.
Payments shall not be recorded on an accruals basis.
Plačila se časovno ne razmejijo.