natgillin/translations-raw huggingface dataset:
Pursuant to Article 26.4 of the Statute, for the application of Article 26 of the Statute the Governing Council establishes the necessary rules for standardising the accounting and financial reporting of operations undertaken by the national central banks (NCBs).
V skladu s členom 26.4 Statuta sprejme Svet ECB za uporabo člena 26 Statuta potrebna pravila za standardiziranje računovodstva in finančnega poročanja o poslovanju nacionalnih centralnih bank (NCB).
The disclosure relating to euro banknotes in circulation, remuneration of net intra-Eurosystem claims/liabilities resulting from the allocation of euro banknotes within the Eurosystem, and monetary income should be harmonised in the NCBs’ published annual financial statements.
Razkritje, ki se nanaša na eurobankovce v obtoku, obrestovanje neto terjatev/obveznosti znotraj Eurosistema, ki izhaja iz razdelitve eurobankovcev znotraj Eurosistema, ter na denarne prihodke, bi morali harmonizirati v objavljenih letnih računovodskih izkazih posameznih NCB.
The items to be harmonised are indicated with an asterisk in Annexes IV, VIII and IX.
Postavke, ki se harmonizirajo, so označene z zvezdico v prilogah IV, VIII in IX.
Guideline ECB/2002/10 of 5 December 2002 on the legal framework for accounting and financial reporting in the European System of Central Banks [1] requires significant amendment.
Smernica ECB/2002/10 z dne 5. decembra 2002 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank [1] zahteva večje spremembe.
From 1 January 2007 the ESCB will use the economic approach to record foreign exchange transactions, financial instruments denominated in foreign currency and related accruals.
Od 1. januarja 2007 bo ESCB uporabljal pristop evidentiranja poslovnih dogodkov na datum sklenitve posla za evidentiranje transakcij v tuji valuti, finančnih instrumentov v tuji valuti in pripadajočih časovnih razmejitev.
It is desirable for reasons of clarity to recast the Guideline in a single text,
Zaradi jasnosti je zaželeno, da se Smernica preoblikuje v enotno besedilo –
‘national central banks’ (NCBs) means the NCBs of Member States that have adopted the euro;
„nacionalne centralne banke“ (NCB) pomeni nacionalne centralne banke držav članic, ki so sprejele euro;
‘Eurosystem’ means the ECB and the national central banks of Member States that have adopted the euro;
„Eurosistem“ pomeni ECB in nacionalne centralne banke držav članic, ki so sprejele euro;
‘Eurosystem accounting and financial reporting purposes’ means the purposes for which the ECB produces the financial statements listed in Annex I in accordance with Articles 15 and 26 of the Statute;
„računovodski nameni in nameni finančnega poročanja Eurosistema“ pomeni namene, za katere ECB pripravlja računovodske izkaze iz Priloge I v skladu s členoma 15 in 26 Statuta;
‘reporting entity’ means the ECB or an NCB;
„poročevalec“ pomeni ECB ali katero od NCB;
‘quarterly revaluation date’ means the date of the last calendar day of a quarter;
„datum četrtletnega prevrednotenja“ pomeni datum zadnjega koledarskega dne v četrtletju;
‘consolidation’ means the accounting process whereby the financial figures of various separate legal entities are aggregated as though they were one entity;
„konsolidacija“ pomeni računovodski proces, s katerim se finančni podatki več posamičnih pravnih subjektov združijo, kakor da pripadajo enemu subjektu;
‘cash changeover year’ means a period of 12 months from the date on which euro banknotes and coins acquire the status of legal tender in a Member State which has adopted the euro;
„leto prehoda na eurogotovino“ pomeni 12-mesečno obdobje od datuma, ko eurobankovci in eurokovanci pridobijo status zakonitega plačilnega sredstva v državi članici, ki je sprejela euro;
‘banknote allocation key’ means the percentages that result from taking into account the ECB's share in the total euro banknote issue and applying the subscribed capital key to the NCBs’ share in such total, under Decision ECB/2001/15 of 6 December 2001 on the issue of euro banknotes [2].
„ključ za razdelitev bankovcev“ pomeni odstotke, ki izhajajo iz upoštevanja deleža ECB v skupni količini izdanih eurobankovcev in uporabe ključa vpisanega kapitala na deležu NCB v tej skupni količini, v skladu s Sklepom ECB/2001/15 z dne 6. decembra 2001 o izdajanju eurobankovcev [2].
Definitions of other technical terms used in this Guideline are attached as Annex II.
Opredelitve drugih tehničnih pojmov, uporabljenih v tej smernici, so priložene kot Priloga II.
This Guideline shall apply to the ECB and to the NCBs for Eurosystem accounting and financial reporting purposes.
Ta smernica se uporablja za ECB in NCB za računovodske namene in namene finančnega poročanja Eurosistema.
This Guideline's scope of application shall be limited to the Eurosystem accounting and financial reporting regime laid down by the Statute.
Področje uporabe te smernice je omejeno na računovodski režim in režim finančnega poročanja Eurosistema, ki ga določa Statut.
As a consequence, it does not apply to NCBs’ national reports and financial accounts.
Posledično se ne uporablja za nacionalna poročila in računovodske izkaze NCB.
In order to achieve consistency and comparability between the Eurosystem and national regimes, it is recommended that NCBs should, to the extent possible, follow the rules set out in this Guideline for their national reports and financial accounts.
Zaradi doseganja skladnosti in primerljivosti med režimom Eurosistema in nacionalnimi režimi se priporoča, da NCB v obsegu, ki je mogoč, upoštevajo pravila, določena s to smernico, za svoja nacionalna poročila in računovodske izkaze.
The following basic accounting assumptions shall apply:
Uporabljajo se naslednje temeljne računovodske predpostavke:
economic reality and transparency: the accounting methods and financial reporting shall reflect economic reality, shall be transparent and shall respect the qualitative characteristics of understandability, relevance, reliability and comparability.
realnost in preglednost: računovodske metode in finančno poročanje odsevajo realnost, so pregledne in upoštevajo kakovostne značilnosti razumljivosti, ustreznosti, zanesljivosti in primerljivosti.
Transactions shall be accounted for and presented in accordance with their substance and economic reality and not merely with their legal form;
Transakcije se evidentirajo in prikažejo v skladu s svojo vsebino in realnostjo, ne samo v skladu s svojo pravno obliko;
prudence: the valuation of assets and liabilities and income recognition shall be carried out prudently.
previdnost: vrednotenje sredstev in obveznosti ter priznavanje prihodkov se izvede previdno.
In the context of this Guideline, this implies that unrealised gains shall not be recognised as income in the profit and loss account, but shall be recorded directly in a revaluation account and that unrealised losses shall be taken at year-end to the profit and loss account if they exceed previous revaluation gains registered in the corresponding revaluation account.
V okviru te smernice to pomeni, da se nerealizirani prihodki v izkazu poslovnega izida ne priznavajo kot prihodek, temveč se prikažejo neposredno na računu vrednotenja, in da se nerealizirani odhodki evidentirajo ob koncu leta v izkazu poslovnega izida, če presegajo prejšnje prihodke vrednotenja, zabeležene na ustreznem računu vrednotenja.
Hidden reserves or the deliberate misstatement of items on the balance sheet and in the profit and loss account shall be inconsistent with the assumption of prudence;
Skrite rezerve ali namerno napačno navajanje postavk v bilanci stanja in v izkazu poslovnega izida niso skladne s predpostavko previdnosti;
post-balance-sheet events: assets and liabilities shall be adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date.
dogodki po datumu bilance stanja: sredstva in obveznosti se prilagodijo dogodkom, ki se zgodijo med datumom letne bilance stanja in datumom, ko pristojni organi odobrijo računovodske izkaze, če navedeni dogodki vplivajo na stanje sredstev ali obveznosti na datum bilance stanja.
No adjustment shall be made for assets and liabilities, but disclosure shall be made of those events occurring after the balance sheet date that do not affect the condition of assets and liabilities at the balance sheet date, but which are of such importance that non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions;
Do prilagoditve sredstev in obveznosti ne pride, razkrijejo pa se tisti dogodki, ki se zgodijo po datumu bilance stanja, ki ne vplivajo na stanje sredstev in obveznosti na datum bilance stanja, vendar pa so tako pomembni, da bi njihovo nerazkritje lahko vplivalo na zmožnost uporabnikov računovodskih izkazov, da oblikujejo ustrezne ocene in odločitve;
materiality: deviations from the accounting rules, including those affecting the calculation of the profit and loss accounts of the individual NCBs and of the ECB, shall only be allowed if they can be reasonably considered as immaterial in the overall context and presentation of the reporting entity's financial accounts;
pomembnost: odstopanja od računovodskih pravil, vključno s tistimi, ki vplivajo na izračun izkazov poslovnega izida posameznih NCB in ECB, so dovoljena samo, če se lahko zanje utemeljeno presodi, da so nepomembna v vsesplošnem okviru in predstavitvi računovodskih izkazov poročevalca;
going concern basis: accounts shall be prepared on a going concern basis;
načelo časovne neomejenosti delovanja: izkazi se pripravijo na podlagi načela časovne neomejenosti delovanja;
the accruals principle: income and expenses shall be recognised in the accounting period in which they are earned or incurred and not in the period in which they are received or paid;
načelo upoštevanja nastanka poslovnega dogodka: prihodki in stroški se priznajo v obračunskem obdobju, v katerem so zasluženi ali povzročeni, in ne v obdobju, v katerem so prejeti ali plačani;
consistency and comparability: the criteria for balance sheet valuation and income recognition shall be applied consistently in terms of commonality and continuity of approach within the Eurosystem to ensure comparability of data in the financial statements.
skladnost in primerljivost: merila za vrednotenje bilance stanja in priznavanje prihodkov se uporabljajo skladno v smislu enotnosti in kontinuiranosti pristopa znotraj Eurosistema zaradi zagotavljanja primerljivosti podatkov v računovodskih izkazih.
A financial or other asset/liability shall only be recognised in the balance sheet of the reporting entity when:
Finančna ali druga sredstva/obveznosti se priznajo v bilanci stanja poročevalca, če:
substantially all the risks and rewards associated with the asset or liability have been transferred to the reporting entity;
so vsa tveganja in nagrade v zvezi s sredstvom ali obveznostjo v največji meri prenesene na poročevalca;
the cost or value of the asset to the reporting entity or the amount of the obligation can be measured reliably.
je mogoče nabavno ceno ali vrednost sredstev za poročevalca ali znesek obveznosti zanesljivo izmeriti.
The economic approach shall be used as the basis for recording foreign exchange transactions, financial instruments denominated in foreign currency and related accruals.
Pristop evidentiranja poslovnih dogodkov na datum sklenitve posla se uporablja kot osnova za evidentiranje transakcij v tuji valuti, finančnih instrumentov v tuji valuti in pripadajočih časovnih razmejitev.
Two different techniques have been developed to implement this approach:
Za izvajanje tega pristopa sta se razvili dve različni metodi:
the ‘regular approach’ as set out in Chapters III and IV and Annex III;
„standardni pristop“, kakor je določen v Poglavjih III in IV ter v Prilogi III;
the ‘alternative approach’ as set out in Annex III.
„alternativni pristop“, kakor je določen v Prilogi III.
Securities transactions denominated in foreign currency may continue to be recorded according to the cash/settlement approach.
Transakcije z vrednostnimi papirji v tuji valuti se lahko še naprej evidentirajo v skladu s pristopom evidentiranja poslovnih dogodkov na datum plačila poravnave.
The related accrued interest including premiums or discounts shall be recorded on a daily basis from the spot settlement date.
S tem povezane natečene obresti, vključno s premijami ali diskonti, se evidentirajo dnevno od datuma promptne poravnave.
NCBs may use either the economic or the cash/settlement approach to record any specific euro-denominated transactions, financial instruments and related accruals.
Posamezne NCB lahko uporabljajo za evidentiranje vseh posebnih transakcij v eurih, finančnih instrumentov in pripadajočih časovnih razmejitev bodisi pristop evidentiranja poslovnih dogodkov na datum sklenitve posla ali pristop evidentiranja poslovnih dogodkov na datum plačila/poravnave.
With the exception of quarter-end and year-end accounting adjustments and of items disclosed under ‘Other assets’ and ‘Other liabilities’, amounts presented as part of the daily financial reporting for Eurosystem financial reporting purposes shall only show cash movements in balance sheet items.
Razen računovodskih prilagoditev ob koncu četrtletja in ob koncu leta ter postavk, ki so razkrite pod „Druga sredstva“ in „Druge obveznosti“, zneski, predstavljeni kot del dnevnega finančnega poročanja za namene finančnega poročanja Eurosistema, kažejo samo denarne tokove v postavkah bilance stanja.
The composition of the balance sheet of the ECB and NCBs for Eurosystem financial reporting purposes shall be based on the structure set out in Annex IV.
Sestava bilance stanja ECB in posameznih NCB za namene finančnega poročanja Eurosistema temelji na strukturi, določeni v Prilogi IV.
Current market rates and prices shall be used for balance sheet valuation purposes unless specified otherwise in Annex IV.
Za vrednotenje bilance stanja se uporabljajo tekoči tržni tečaji in cene, razen če je v Prilogi IV določeno drugače.
The revaluation of gold, foreign currency instruments, securities and financial instruments, both on-balance-sheet and off-balance-sheet, shall be performed as at the quarterly revaluation date at mid-market rates and prices.
Prevrednotenje zlata, instrumentov v tuji valuti, vrednostnih papirjev in finančnih instrumentov, tako bilančnih kot zabilančnih, se izvede na datum četrtletnega prevrednotenja po srednjih tržnih tečajih in cenah.
This shall not preclude reporting entities from revaluing their portfolios on a more frequent basis for internal purposes, provided that they report items in their balance sheets only at transaction value during the quarter.
To poročevalcem ne preprečuje, da ne bi pogosteje prevrednotili svojih portfeljev za interne namene, če med četrtletjem poročajo postavke v svojih bilancah stanja samo po transakcijski vrednosti.
No distinction shall be made between price and currency revaluation differences for gold, but a single gold revaluation difference shall be accounted for, based on the euro price per defined unit of weight of gold derived from the euro/US dollar exchange rate on the quarterly revaluation date.
Pri zlatu se razlike zaradi spremembe cene in razlike zaradi spremembe tečaja ne obravnavajo različno, temveč se evidentira ena sama razlika zaradi prevrednotenja zlata, ki temelji na ceni določene enote teže zlata v eurih, pridobljeni na osnovi tečaja EUR/USD na datum četrtletnega prevrednotenja.
Revaluation shall take place on a currency-by-currency basis for foreign exchange, including on-balance-sheet and off-balance-sheet transactions, and on a code-by-code basis i.e. same ISIN number/type for securities, except for those securities included in the item ‘Other financial assets’, which shall be treated as separate holdings.
Prevrednotenje se izvaja po posameznih valutah za tujo valuto, za bilančne in zabilančne transakcije, in po posameznih kodah, tj. enaka številka ISIN/tip za vrednostne papirje, razen za vrednostne papirje, vključene v postavko „Druga finančna sredstva“, ki se obravnavajo kot ločeno imetje.
Revaluation bookings shall be reversed at the end of the next quarter, except for unrealised losses taken to the profit and loss account at the end of the year; during the quarter any transactions shall be reported at transaction prices and rates.
Vknjižbe prevrednotenja se stornirajo ob koncu naslednjega četrtletja, razen nerealiziranih odhodkov, ki se ob koncu leta prenesejo v izkaz poslovnega izida; med četrtletjem se vse transakcije poročajo po transakcijskih cenah in tečajih.
A reverse transaction conducted under a repurchase agreement shall be recorded as a collateralised inward deposit on the liabilities side of the balance sheet, while the item that has been provided as collateral shall remain on the assets side of the balance sheet.
Povratna transakcija, ki se izvede v skladu s pogodbo o povratnem nakupu, se evidentira kot prejeti zavarovani depozit na strani obveznosti v bilanci stanja, medtem ko postavka, ki predstavlja zavarovanje, ostane na strani sredstev v bilanci stanja.
Securities sold which are to be repurchased under repurchase agreements shall be treated by the reporting entity, which is required to repurchase them, as if the assets in question were still part of the portfolio from which they were sold.
Prodane vrednostne papirje, ki se odkupijo v skladu s pogodbami o povratnem nakupu, obravnava poročevalec, ki jih mora odkupiti, kakor da so zadevna sredstva še vedno del portfelja, iz katerega so bila prodana.
A reverse transaction conducted under a reverse repurchase agreement shall be recorded as a collateralised outward loan on the assets side of the balance sheet for the amount of the loan.
Povratna transakcija, ki se opravi v skladu s pogodbo o povratni prodaji, se v višini zneska posojila evidentira kot dano zavarovano posojilo na strani sredstev v bilanci stanja.
Securities acquired under reverse repurchase agreements shall not be revalued and no profit or loss arising thereon shall be taken to the profit and loss account by the reporting entity lending the funds.
Vrednostni papirji, pridobljeni v skladu s pogodbami o povratni prodaji, se ne prevrednotijo, noben prihodek ali odhodek iz tega naslova se ne prenaša v izkaz poslovnega izida poročevalca, ki sredstva posoja.
In the case of security lending transactions, the securities shall remain on the transferor's balance sheet.
Pri transakcijah posojanja vrednostnih papirjev ti ostanejo v bilanci stanja prenosnika.
Such transactions shall be accounted for in the same manner as that prescribed for repurchase operations.
Take transakcije se evidentirajo na enak način, kot je predpisan za posle povratnega nakupa.
If, however, securities borrowed by the reporting entity acting as the transferee, are not kept in its custody account at the year-end, the transferee shall establish a provision for losses if the market value of the underlying securities has risen since the contract date of the lending transaction.
Toda če vrednostni papirji, ki si jih izposodi poročevalec, ki deluje kot prevzemnik, niso shranjeni na njegovem skrbniškem računu ob koncu leta, prevzemnik oblikuje rezervacije za izgube, če je tržna vrednost zadevnih vrednostnih papirjev od datuma sklenitve pogodbe o posojanju narasla.
The transferee shall show a liability for the retransfer of the securities if in the meantime the securities have been sold.
Prevzemnik izkazuje obveznost za povratni prenos vrednostnih papirjev, če so bili vrednostni papirji medtem prodani.
Collateralised gold transactions shall be treated as repurchase agreements.
Zavarovane transakcije z zlatom se obravnavajo kot pogodbe o povratnem nakupu.
The gold flows relating to these collateralised transactions shall not be recorded in the financial statements and the difference between the spot and forward prices of the transaction shall be treated on an accruals basis.
Tokovi zlata, povezani s temi zavarovanimi transakcijami, se ne evidentirajo v računovodskih izkazih, razlika med promptno in terminsko ceno transakcije se časovno razmeji.
Reverse transactions, including security lending transactions, conducted under an automated security lending programme shall only be recorded with effect on the balance sheet where collateral is provided in the form of cash over the complete maturity of the operation.
Povratne transakcije, vključno s transakcijami posojanja vrednostnih papirjev, izvedene v skladu s programom avtomatiziranega posojanja vrednostnih papirjev, se dejansko evidentirajo v bilanci stanja le, če je med celotnim obdobjem trajanja posla zavarovanje zagotovljeno v obliki gotovine.
This Article applies to marketable equity instruments, that is to say equity shares or equity funds, whether the transactions are conducted directly by a reporting entity or by its agent, with the exception of activities conducted for pension funds, participating interests, investments in subsidiaries, significant interests or financial fixed assets.
Ta člen velja za tržne lastniške instrumente, tj. lastniške vrednostne papirje ali delniške sklade, ne glede na to, ali transakcije izvede neposredno poročevalec ali njegov posrednik, razen dejavnosti, izvedenih za pokojninske sklade, udeležb v drugih družbah, naložb v hčerinske družbe, pomembnih deležev ali finančnih naložb v osnovna sredstva.
Equity instruments denominated in foreign currencies shall not form part of the overall currency position but shall be part of a separate currency holding.
Lastniški instrumenti, denominirani v tujih valutah, ne predstavljajo dela celotne valutne pozicije, ampak so del ločenega valutnega imetja.
The calculation of the related foreign exchange gains and losses may be performed either on a net average cost method or on an average cost method.
Izračun s tem povezanih pozitivnih in negativnih tečajnih razlik se izvede bodisi z metodo neto povprečne nabavne vrednosti bodisi z metodo povprečne nabavne vrednosti.
It is recommended that equity instruments should be treated in accordance with the following rules:
Priporočeno je, da se lastniški instrumenti obravnavajo v skladu z naslednjimi pravili:
the revaluation of equity portfolios is performed in accordance with Article 7(2).
prevrednotenje lastniških portfeljev se izvede v skladu s členom 7(2).
Revaluation takes place on an item-by-item basis.
Prevrednotenje se izvaja po posameznih postavkah.
For equity funds, the price revaluation is performed on a net basis, and not on an individual share-by-share basis.
Za delniške sklade se cenovno prevrednotenje izvede na neto osnovi in ne po posameznih delnicah.
There is no netting between different equity shares or between different equity funds;
Med različnimi lastniškimi vrednostnimi papirji ali delniškimi skladi ni neto izravnave;
transactions are recorded in the balance sheet at transaction price;
transakcije se evidentirajo v bilanci stanja po transakcijski ceni;
brokerage commission may be recorded either as a transaction cost to be included in the cost of the asset, or as an expense in the profit and loss account;
posredniška provizija se lahko evidentira bodisi kot transakcijski strošek, vključen v nabavno ceno sredstev, bodisi kot izdatek v izkazu poslovnega izida;
the amount of the dividend purchased is included in the cost of the equity instrument.
znesek kupljene dividende je vključen v nabavni ceni lastniškega instrumenta.
At ex-dividend date, while the payment of the dividend has not yet been received, the amount of the dividend purchased may be treated as a separate item;
Na presečni datum dividende, dokler izplačilo dividende še ni prejeto, se lahko znesek kupljene dividende obravnava kot ločena postavka;
accruals on dividends are not booked at end-of-period as they are already reflected in the market price of the equity instruments with the exception of equities quoted ex-dividend;
časovne razmejitve dividend niso knjižene ob koncu obdobja, saj so že izkazane v tržni ceni lastniških instrumentov, razen delnic, v katerih ceno ni vključena pravica do izplačila dividend;