natgillin/translations-raw huggingface dataset:
Foreign exchange forward: a contract in which the outright purchase or sale of a certain amount denominated in a foreign currency against another currency, usually the domestic currency, is agreed on one day and the amount is to be delivered at a specified future date, more than two working days after the date of the contract, at a given price.
Nestandardizirana terminska pogodba o obrestni meri: pogodba, s katero se stranki dogovorita o obrestni meri za hipotetični depozit z določeno zapadlostjo na določeni datum v prihodnosti. Na datum poravnave ena stranka plača nadomestilo drugi, odvisno od razlike med pogodbeno obrestno mero in tržno obrestno mero na datum poravnave.
This forward rate of exchange consists of the prevailing spot rate plus/minus an agreed premium/discount.
Notranja stopnja donosa: diskontna stopnja, pri kateri je knjigovodska vrednost vrednostnega papirja enaka sedanji vrednosti prihodnjega denarnega toka.
Foreign exchange swap: the simultaneous spot purchase/sale of one currency against another (short leg) and forward sale/purchase of the same amount of this currency against the other currency (long leg).
Obrestna zamenjava: pogodbeni dogovor o izmenjavi denarnih tokov, ki predstavljajo tokove periodičnih obrestnih izplačil z nasprotno stranko, bodisi v eni valuti ali dveh različnih valutah pri medvalutnih transakcijah.
Forward transactions in securities: over-the-counter contracts in which the purchase or sale of an interest rate instrument, usually a bond or note, is agreed on the contract date to be delivered at a future date, at a given price.
Pogodba o povratni prodaji in povratnem nakupu: pogodba, po kateri se imetnik gotovine strinja s tem, da kupi sredstvo, in obenem s tem, da ga povratno proda za dogovorjeno ceno na zahtevo ali po poteku določenega časa ali ob nekem nepredvidenem dogodku. Včasih je povratna transakcija dogovorjena prek tretje osebe (tristranski povratni posel).
Future-style option: listed options where a variation margin is paid or received on a daily basis.
Poravnava: dejanje, ki odpravi obveznosti v zvezi s prenosi denarja ali sredstev med dvema ali več strankami.
Impairment: a decline of the recoverable amount below the carrying amount.
V okviru transakcij znotraj Eurosistema se poravnava nanaša na izničenje neto saldov, ki izhajajo iz transakcij znotraj Eurosistema, ter zahteva prenos sredstev.
Usually no actual delivery takes place; the contract is normally closed out before the agreed maturity.
Premija: razlika med nominalno vrednostjo vrednostnega papirja in njegovo ceno, če je ta cena višja od nominalne vrednosti.
Internal rate of return: the discount rate at which the accounting value of a security is equal to the present value of the future cash flow.
Pristop evidentiranja poslovnih dogodkov na datum plačila/poravnave: računovodski pristop, po katerem so poslovni dogodki evidentirani na datum poravnave. Pristop evidentiranja poslovnih dogodkov na datum sklenitve posla: računovodski pristop, pri katerem se posli knjižijo na datum transakcije.
Interest rate swap: a contractual agreement to exchange cash flows representing streams of periodic interest payments with a counterparty either in one currency or, in the case of cross-currency transactions, in two different currencies.
Program avtomatiziranega posojanja vrednostnih papirjev (ASLP): finančna operacija, ki združuje transakcije začasnega nakupa in prodaje, ko se posebno zavarovanje posodi nasproti splošnemu zavarovanju. Kot rezultat teh transakcij posojanja in izposojanja se ustvarja prihodek zaradi različnih reodkupnih tečajev obeh transakcij, tj. prejeta marža.
Interlinking: the technical infrastructures, design features and procedures which are put in place within or constitute adaptations of each national real-time gross settlement system and the ECB payment mechanism (EPM) for the purpose of processing cross-border payments in the TARGET 1 system.
Operacija se lahko izvede po lastniškem programu, tj. banka, ki ta program ponuja, je sama končna nasprotna stranka, ali pa po posredniškem programu, tj. banka, ki ta program ponuja, deluje le kot posrednik, končna nasprotna stranka pa je institucija, s katero se dejansko sklenejo posli posojanja vrednostnih papirjev. Promptni tečaj: tečaj, po katerem se poravna transakcija na datum promptne poravnave.
International Accounting Standards: the International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations adopted by the European Union.
V zvezi s terminskimi transakcijami v tuji valuti je promptni tečaj tisti tečaj, ki se mu dodajo terminske točke, da se izpelje terminski tečaj.
International securities identification number (ISIN): the number issued by the relevant competent issuing authority.
Računi vrednotenja: računi bilance stanja za evidentiranje razlike v vrednosti sredstva ali obveznosti med popravljeno nabavno vrednostjo sredstva/obveznosti in njenim vrednotenjem po tržni ceni na koncu obdobja, ko je navedena vrednost višja od nabavne vrednosti sredstev in ko je tržna cena nižja od nabavne vrednosti obveznosti.
Liability: a present obligation of the undertaking arising from past events, the settlement of which is expected to result in an outflow from the undertaking of resources embodying economic benefits.
Vključujejo razlike v kotaciji cen in/ali tržnih menjalnih tečajih. Razširjeni testni program hrambe (ECI): program, ki sestoji iz depoja zunaj euroobmočja, s katerim upravlja komercialna banka, kjer so eurobankovci v hrambi v imenu Eurosistema, za dostavljanje in prejemanje eurobankovcev.
Market price: the price that is quoted for a gold, foreign exchange or securities instrument usually excluding accrued or rebate interest either on an organised market e.g. stock exchange or a non-organised market e.g. over-the-counter market.
Relizirani dobički/izgube: dobički/izgube, ki izhajajo iz razlike med prodajno ceno bilančne postavke in njeno popravljeno nabavno vrednostjo. Rezervacije: zneski, izločeni pred ugotovitvijo dobička ali izgube, za zavarovanje pred kakršno koli znano ali predvideno obveznostjo ali tveganjem, katerega stroškov ni mogoče natančno določiti (glej „Rezerve“).
Maturity date: the date on which the nominal/principal value becomes due and payable in full to the holder.
Rezervacije za prihodnje obveznosti in stroške se ne smejo uporabiti za popravek vrednosti sredstev.
Mid-market price: the mid-point between the bid price and the offer price for a security based on quotations for transactions of normal market size by recognised market-makers or recognised trading exchanges, which is used for the quarterly revaluation procedure.
Rezerve: znesek, izločen iz dobička, ki se lahko razdeli, ki ni namenjen poravnavi neke določene obveznosti, nepredvidenega izdatka ali pričakovanega zmanjšanja vrednosti sredstev, za katerega je znano, da obstaja na datum bilance stanja. Srednja tržna cena: srednja točka med prodajno in nakupno ceno za vrednostni papir, ki temelji na kotacijah za transakcije normalnega tržnega obsega priznanih vzdrževalcev trga ali priznanih borz in ki se uporablja pri četrtletnem postopku prevrednotenja.
Mid-market rates: the euro foreign exchange reference rates that are generally based on the regular concertation procedure between central banks within and outside the ESCB, which normally takes place at 14.15 Central European Time, and which are used for the quarterly revaluation procedure. Option: a contract that provides the holder the right, but not the obligation, to buy or sell a specific amount of a given stock, commodity, currency, index, or debt, at a specified price during a specified period of time or on the date of expiration.
Srednji tržni tečaj: referenčni tečaji eura, ki na splošno temeljijo na rednem posvetovalnem postopku med centralnimi bankami znotraj in zunaj ESCB, ki običajno poteka ob 14.15 po srednjeevropskem času, in ki se uporabljajo za četrtletni postopek prevrednotenja.
Provisions for future liabilities and charges may not be used to adjust the value of assets. Realised gains/losses: gains/losses arising out of the difference between the sale price of a balance sheet item and its adjusted cost.
Pri taki pogodbi se na datum pogodbe sklene dogovor o nakupu ali prodaji obrestnega instrumenta, npr. obveznice, po določeni ceni z dostavo na datum v prihodnosti.
Reserves: an amount set aside out of distributable profits, which is not intended to meet any specific liability, contingency or expected diminution in value of assets known to exist at the balance sheet date. Revaluation accounts: balance sheet accounts for registration of the difference in the value of an asset or liability between the adjusted cost of its acquisition and its valuation at an end-of-period market price, when the latter is higher than the former in case of assets, and when the latter is lower than the former in case of liabilities.
Običajno ne pride do dejanske dostave; pogodba se običajno realizira pred dogovorjeno dospelostjo.
In the context of intra-Eurosystem transactions, settlement refers to the elimination of the net balances arising from intra-Eurosystem transactions and requires the transfer of assets.
Transakcijski stroški: stroški, ki so prepoznavni v povezavi z določeno transakcijo.
Settlement date: the date on which the final and irrevocable transfer of value has been recorded in the books of the relevant settlement institution. The settlement's timing can be immediate (real-time), same day (end-of-day) or an agreed date after the date on which the commitment has been entered into.
Tržna cena: cena, po kateri kotira instrument na zlato, tujo valuto ali vrednostni papir, in običajno ne vključuje natečenih ali vrnjenih obresti, bodisi na organiziranem trgu, npr. borzi, ali na neorganiziranem trgu, npr. prostem trgu.
Spot rate: the rate at which a transaction settles on the spot settlement date. In relation to foreign exchange forward transactions, the spot rate is the rate to which the forward points are applied in order to derive the forward rate.
Valutna zamenjava: hkratni promptni nakup/prodaja ene valute za drugo (kratkoročna operacija) in terminska prodaja/nakup enakega zneska te valute za drugo valuto (dolgoročna operacija).
DESCRIPTION OF THE ECONOMIC APPROACH
OPIS PRISTOPA EVIDENTIRANJA POSLOVNIH DOGODKOV NA DATUM SKLENITVE POSLA
(including the ‘regular’ and ‘alternative’ approaches in Article 5)
(vključno s „standardnim“ in „alternativnim“ pristopom v členu 5)
Trade date accounting
Evidentiranje na datum sklenitve posla
Trade date accounting may be implemented either by the ‘regular approach’ or the ‘alternative approach’.
Evidentiranje na datum sklenitve posla se lahko uporabi bodisi s „standardnim pristopom“ bodisi z „alternativnim pristopom“.
Article 5(1)(a) refers to the ‘regular approach’.
Člen 5(1)(a) se nanaša na „standardni pristop“.
Transactions are recorded on off-balance sheet accounts on trade date.
Transakcije se evidentirajo na zabilančne račune na datum sklenitve posla.
On settlement date the off-balance sheet booking entries are reversed, and the transactions are booked on balance sheet accounts.
Na datum poravnave se zabilančne vknjižbe stornirajo, transakcije pa se knjižijo na račune bilance stanja.
The foreign currency positions are affected on trade date.
Valutne pozicije se spremenijo na datum sklenitve posla.
Consequently, realised gains and losses arising from net sales are also calculated on trade date.
Kot posledica se realizirani dobički in izgube, ki izhajajo iz neto prodaje, prav tako izračunajo na datum sklenitve posla.
Net purchases of foreign currency affect the currency holding's average cost at trade date.
Neto nakupi tuje valute vplivajo na povprečno nabavno vrednost valutnega imetja na datum sklenitve posla.
Article 5(1)(b) refers to the ‘alternative approach’.
Člen 5(1)(b) se nanaša na „alternativni pristop“.
Contrary to the ‘regular approach’, there is no daily off-balance sheet booking of the agreed transactions which are settled at a later date.
V nasprotju s „standardnim pristopom“ tu ni dnevnih zabilančnih knjiženj dogovorjenih transakcij, ki se poravnajo pozneje.
The recognition of realised income and the calculation of new average costs (in case of foreign exchange purchases) and average prices (in case of securities purchases) is conducted at settlement date [1].
Priznavanje realiziranih prihodkov ter izračun novih povprečnih nabavnih vrednosti (pri nakupih tujih valut) in povprečnih cen (pri nakupih vrednostnih papirjev) se opravi na datum poravnave [1].
For transactions agreed in one year but maturing in a subsequent year, the income recognition is treated according to the ‘regular approach’.
Za transakcije, dogovorjene v enem letu, zapadle pa v naslednjem, priznavanje prihodkov poteka v skladu s „standardnim pristopom“.
This means that realised effects from sales would impact on the profit and loss accounts of the year in which the transaction was agreed and purchases would change the average rates of a holding in the year in which the transaction was agreed.
To pomeni, da bi realizirani učinki od prodaje vplivali na izkaz poslovnega izida v letu, v katerem je bila transakcija dogovorjena, nakupi pa bi spremenili povprečne tečaje imetja v letu, v katerem je bila transakcija dogovorjena.
The following table shows the main characteristics of the two techniques developed for individual foreign exchange instruments and for securities.
Spodnja tabela prikazuje glavne značilnosti obeh metod, razvitih za posamezne instrumente v tuji valuti in za vrednostne papirje.
TRADE DATE ACCOUNTING
EVIDENTIRANJE NA DATUM SKLENITVE POSLA
‘Regular approach’
„Standardni pristop“
‘Alternative approach’
„Alternativni pristop“
FX [2] spot transactions — treatment during the year
Promptne transakcije v TV [2]– obravnava med letom
FX purchases are booked off-balance sheet at trade date and affect the average cost of the foreign currency position from this date
Nakupi TV se knjižijo na zabilančne račune na datum sklenitve posla in vplivajo na povprečno vrednost valutne pozicije od tega datuma naprej
Gains and losses arising from sales are considered as realised at transaction/trade date.
Dobički in izgube iz prodaje se štejejo za realizirane na datum transakcije/sklenitve posla.
At settlement date, the off-balance sheet entries are reversed, and on-balance sheet entries are made
Na datum poravnave se zabilančne knjižbe stornirajo, izvedejo pa se bilančne knjižbe
FX purchases are booked on the balance sheet at settlement date, affecting the average cost of the foreign currency position from this date
Nakupi TV se knjižijo na račune bilance stanja na datum poravnave in vplivajo na povprečno vrednost valutne pozicije od tega datuma naprej
Gains and losses arising from sales are considered as realised at settlement date.
Dobički in izgube iz prodaje se štejejo za realizirane na datum poravnave.
At trade date no on-balance sheet accounting entry is made
Na datum sklenitve posla ni vknjižb na račune bilance stanja
FX forward transactions — treatment during the year
Terminske transakcije v TV – obravnava med letom
Treated in the same way as described above for spot transactions, being recorded at the spot rate of the transaction
Obravnavajo se enako, kakor je opisano zgoraj za promptne transakcije, evidentirajo pa se po promptnem tečaju transakcije
FX purchases are booked off-balance sheet at the spot settlement date of the transaction, affecting the average cost of the foreign currency position from this date and at the spot rate of the transaction
Nakupi TV se knjižijo na zabilančne račune na datum promptne poravnave transakcije in vplivajo na povprečno vrednost valutne pozicije od tega datuma, in po promptnem tečaju transakcije
FX sales are booked off-balance sheet at the spot settlement date of the transaction.
Prodaje TV se knjižijo na zabilančne račune na datum promptne poravnave transakcije.
Gains and losses are considered as realised at the spot settlement date of the transaction
Dobički in izgube se štejejo za realizirane na datum promptne poravnave transakcije
At settlement date the off-balance sheet entries are reversed, and on balance sheet entries are made
Na datum poravnave se zabilančne knjižbe stornirajo, transakcije pa se knjižijo na račune bilance stanja
For period-end treatment see below
Glede obravnave ob koncu obdobja glej spodaj
FX spot and forward transactions initiated in year 1 with the spot settlement date of the transaction in year 2
Promptne in terminske transakcije v TV, ki so se začele v letu 1 z datumom promptne poravnave transakcije v letu 2
No special arrangement is needed because transactions are booked at trade date, and gains and losses are recognised at that date
Posebna ureditev ni potrebna, ker se transakcije knjižijo na datum sklenitve posla in dobički in izgube se priznajo na ta datum
Should be treated as under the ‘regular approach’ [3]:
Obravnavati se morajo kot pri „standardnem pristopu“ [3]:
FX sales are booked off-balance sheet in year 1 in order to report the FX realised gains/losses in the financial year in which the transaction was agreed
Prodaje TV se knjižijo na zabilančne račune v letu 1, da se poroča o realiziranih deviznih dobičkih/izgubah v poslovnem letu, v katerem je transakcija dogovorjena
FX purchases are booked off-balance sheet in year 1 affecting the average cost of the foreign currency position from this date
Nakupi TV se knjižijo na zabilančne račune v letu 1 in to vpliva na povprečno vrednost valutne pozicije od tega datuma
Year-end revaluation of a currency holding must take into account net purchases/sales with a spot settlement date in the following financial year
Prevrednotenje imetja v TV ob koncu leta mora upoštevati neto nakupe/prodaje z datumom promptne poravnave v naslednjem poslovnem letu
Securities transactions-treatment during the year
Transakcije z vrednostnimi papirji – obravnava med letom
Purchases and sales are recognised off-balance sheet at trade date.
Nakupi in prodaje se priznajo na zabilančnih računih na datum sklenitve posla.
Gains and losses are also recognised at this date.
Dobički in izgube se prav tako priznajo na datum sklenitve posla.
At settlement date the off-balance sheet entries are reversed, and on balance sheet entries are made (i.e. the same treatment as FX spot transactions)
Na datum poravnave se zabilančne vknjižbe stornirajo, transakcije pa se knjižijo na račune bilance stanja (tj. enak postopek kot pri promptnih transakcijah v TV)
All transactions are recorded at settlement date (but see below for treatment at period ends).
Vse transakcije se evidentirajo na datum poravnave (toda glej spodaj za postopek ob koncu obdobij).
Consequently the impact on the average cost prices (in the event of purchases) and gains/losses (in the event of sales) is recognised at settlement date
Kot posledica tega se učinek na povprečne lastne cene (pri nakupih) in dobičke/izgube (pri prodajah) prizna na datum poravnave
Securities transactions initiated in year 1 with the spot settlement date of the transaction in year 2
Transakcije z vrednostnimi papirji, ki so se začele v letu 1 z datumom promptne poravnave transakcije v letu 2
No special treatment required as transactions and consequences are already booked at trade date
Ni potrebna posebna obravnava, ker so transakcije in učinki knjiženi že na datum sklenitve posla
Realised gains and losses are recognised in year 1 at the period end (i.e. the same treatment as FX spot transactions), and purchases are included in the year end revaluation process [4]
Realizirani dobički in izgube se priznajo v letu 1 na koncu obdobja (tj. enak postopek kot pri promptnih transakcijah v TV) in nakupi se vključijo v postopek prevrednotenja ob koncu leta [4]
Daily booking of accrued interest, including premiums or discounts
Dnevno knjiženje natečenih obresti, vključno s premijami in diskonti
Interest, premium or discount accrued related to financial instruments denominated in foreign currency is calculated and booked on a daily basis, independently of a real cash flow.
Natečene obresti, premije ali diskonti v zvezi s finančnimi instrumenti, denominiranimi v tuji valuti, se izračunajo in knjižijo dnevno, neodvisno od dejanskega denarnega toka.
The table below outlines the impact of the daily booking of accruals on the foreign exchange holding e.g. interest payable and amortised premium/discounts:
Spodnja tabela prikazuje učinek dnevnega knjiženja časovnih razmejitev za imetje v tuji valuti, npr. obveznosti iz naslova obresti in amortizirane premije/diskonti:
DAILY BOOKING OF ACCRUED INTEREST AS PART OF THE ECONOMIC APPROACH
DNEVNO KNJIŽENJE NATEČENIH OBRESTI KOT DEL PRISTOPA EVIDENTIRANJA POSLOVNIH DOGODKOV NA DATUM SKLENITVE POSLA
Accruals for FX denominated instruments are calculated and booked daily at the exchange rate of the recording day
Časovne razmejitve za instrumente v TV se izračunajo in knjižijo dnevno po menjalnem tečaju na dan evidentiranja.
Impact on the FX holding
Učinek na imetje v TV
Accruals affect the foreign currency position at the time they are booked, not being reversed later on.
Časovne razmejitve vplivajo na valutno pozicijo v trenutku, ko se knjižijo, in se pozneje ne stornirajo.
The accrual is cleared when the actual cash is received or paid.
Časovna razmejitev se izbriše ob prejetju ali plačilu gotovine.
At settlement date there is thus no effect on the foreign currency position, since the accrual is included in the position being revalued at the periodic revaluation
Na datum poravnave torej ni učinka na valutno pozicijo, ker se časovna razmejitev vključi v pozicijo, ki se prevrednoti ob periodičnem prevrednotenju
In the case of foreign exchange forward transactions the currency holding is affected on the spot settlement date (i.e. usually trade date + two days).
Pri terminskih transakcijah v tuji valuti se valutno imetje spremeni na datum promptne poravnave (tj. običajno dva dni po datumu sklenitve posla).
‘FX’ stands for foreign exchange.
„TV“ pomeni tuja valuta.
As usual, the principle of materiality could be applied where these transactions have no material impact on the foreign currency position and/or in the profit and loss account.
Kot običajno se načelo pomembnosti lahko uporablja, kadar te transakcije nimajo pomembnega vpliva na valutno pozicijo in/ali v izkazu poslovnega izida.
The principle of materiality could be applied where these transactions have no material impact on the foreign currency position and/or in the profit and loss account.
Načelo pomembnosti se lahko uporablja, kadar te transakcije nimajo pomembnega vpliva na valutno pozicijo in/ali v izkazu poslovnega izida.
Two possible approaches for the recognition of accruals have been identified.
Določena sta dva možna pristopa za priznavanje obračunanih in še neplačanih obresti.
The first approach is the ‘calendar day approach’ where the accruals are recorded every calendar day independently of whether a day is a weekend day, a bank holiday or a business day.
Prvi je „pristop koledarskega dne“, ko se obračunane in še neplačane obresti knjižijo na vsak koledarski dan, ne glede na to, ali je to konec tedna, praznik ali delovni dan.
The second approach is the ‘business day approach’ in which accruals are only booked on business days.
Drugi pristop je „pristop delovnega dne“, ko se obračunane in še neplačane obresti knjižijo le ob delovnih dnevih.
There is no preference regarding the choice of approach.
Noben od pristopov nima prednosti.
However, if the last day of the year is not a business day it needs to be included in the calculation of accruals in either approach.
Vendar, če zadnji dan v letu ni delovni dan, mora biti vključen v izračun obračunanih in še neplačanih obresti ne glede na pristop.
COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET [1]
SESTAVA IN PRAVILA VREDNOTENJA BILANCE STANJA [1]
Balance sheet item [3]
Bilančne postavke [3]
Scope of application [4]
Področje uporabe [4]
Physical gold i.e. bars, coins, plates, nuggets in storage or ‘under way’.
Fizično zlato, tj. palice, kovanci, ploščice, zlato v kepah, na zalogi ali „v izdelavi“.