natgillin/translations-raw huggingface dataset:
If forward rate agreements in a foreign currency are held, compensation payments shall affect the currency position.
Pri nestandardiziranih terminskih pogodbah o obrestni meri v tuji valuti plačila nadomestil vplivajo na valutno pozicijo.
Compensation payments shall be translated into euro at the spot rate at the settlement date.
Plačila nadomestil se preračunajo v euro po promptnem tečaju na datum poravnave.
All forward rate agreements shall be individually revalued and, if necessary, translated into euro at the currency spot rate.
Vse nestandardizirane terminske pogodbe o obrestni meri se prevrednotijo posamično in, če je potrebno, preračunajo v euro po promptnem deviznem tečaju.
Unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated.
Nerealizirane izgube, prenesena v izkaz poslovnega izida ob koncu leta, se v naslednjih letih ne stornirajo v breme nerealiziranih dobičkov, razen če je instrument dospel ali odpoklican.
Forward transactions in securities shall be accounted for in accordance with either of the following two methods:
Terminske transakcije z vrednostnimi papirji se evidentirajo v skladu z eno od naslednjih dveh metod:
forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date, at the forward price of the forward transaction;
terminske transakcije z vrednostnimi papirji se evidentirajo na zabilančne račune od datuma sklenitve posla do datuma poravnave po terminski ceni terminske transakcije;
the average cost of the holding of the traded security shall not be affected until settlement; the profit and loss effects of forward sale transactions shall be calculated on the settlement date;
povprečna nabavna vrednost imetja vrednostnega papirja, s katerim se trguje, ostane nespremenjena do poravnave; učinki dobičkov in izgub teh terminskih prodaj se izračunajo na datum poravnave;
at the settlement date the off-balance-sheet accounts shall be reversed and the balance on the revaluation account – if any – shall be credited to the profit and loss account.
na datum poravnave se zabilančne knjižbe stornirajo in morebitno stanje na računu vrednotenja se knjiži v dobro izkaza poslovnega izida.
The security purchased shall be accounted for using the spot price on the maturity date (actual market price), while the difference with the original forward price is recognised as a realised profit or loss;
Kupljeni vrednostni papir se evidentira z uporabo promptne cene na dan dospelosti (dejanska tržna cena), medtem ko se razlika glede na izvirno terminsko ceno prizna kot realizirani dobiček ali izguba;
in the case of securities denominated in a foreign currency, the average cost of the net currency position shall not be affected if the reporting entity already holds a position in that currency.
pri vrednostnih papirjih, denominiranih v tuji valuti, se povprečna nabavna vrednost neto valutne pozicije ne spremeni, če poročevalec že ima pozicijo v tej valuti.
If the bond purchased forward is denominated in a currency in which the reporting entity does not hold a position, so that it is necessary to purchase the relevant currency, the rules for the purchase of foreign currencies under Article 12(3)(e) shall apply;
Če je terminsko kupljena obveznica denominirana v valuti, v kateri poročevalec nima pozicije, tako da je nujno kupiti zadevno valuto, se uporabljajo pravila za nakup tujih valut v skladu s členom 12(3)(e);
forward positions shall be valued on an isolated basis against the forward market price for the remaining duration of the transaction.
terminske pozicije se vrednotijo na ločeni osnovi glede na terminsko tržno ceno za preostali čas trajanja transakcije.
A revaluation loss at the year-end shall be debited to the profit and loss account, and a revaluation profit shall be credited to the revaluation account.
Odhodek vrednotenja ob koncu leta bremeni izkaz poslovnega izida, prihodek vrednotenja pa se knjiži na račun vrednotenja.
Unrealised losses recognised in the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated.
Nerealizirana izgube, izkazane v izkazu poslovnega izida ob koncu leta, se v naslednjih letih ne stornirajo v breme nerealiziranih dobičkov, razen če je instrument dospel ali odpoklican.
forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date at the forward price of the forward transaction.
terminske transakcije z vrednostnimi papirji se evidentirajo na zabilančne račune od datuma sklenitve posla do datuma poravnave po terminski ceni terminske transakcije.
At the settlement date the off-balance-sheet accounts shall be reversed;
Na datum poravnave se zabilančne vknjižbe stornirajo;
at the quarter-end a security shall be revalued on the basis of the net position resulting from the balance sheet and from the sales of the same security recorded in the off-balance-sheet accounts.
na koncu četrtletja se izvede prevrednotenje vrednostnega papirja na osnovi neto pozicije, ki izhaja iz bilance stanja, in prodaj tega vrednostnega papirja, evidentiranih na zabilančnih računih.
The amount of the revaluation shall be equal to the difference between this net position valued at the revaluation price and the same position valued at the average cost of the balance sheet position.
Znesek prevrednotenja je enak razliki med navedeno neto pozicijo, vrednoteno po ceni prevrednotenja, in isto pozicijo, vrednoteno po povprečni nabavni vrednosti bilančne pozicije.
At the quarter-end, forward purchases shall be subject to the revaluation process described in Article 7.
Na koncu četrtletja so terminski nakupi predmet procesa prevrednotenja iz člena 7.
The revaluation result shall be equal to the difference between the spot price and the average cost of the purchase commitments;
Rezultat prevrednotenja je enak razliki med promptno ceno in povprečno nabavno vrednostjo nakupnih obveznosti;
the result of a forward sale shall be recorded in the financial year in which the commitment was undertaken.
rezultat terminske prodaje se evidentira v poslovnem letu, v katerem je bila prevzeta obveznost.
This result shall be equal to the difference between the initial forward price and the average cost of the balance sheet position, or the average cost of the off-balance-sheet purchase commitments if the balance sheet position is insufficient, at the time of the sale.
Ta rezultat je enak razliki med začetno terminsko ceno in povprečno nabavno vrednostjo bilančne pozicije ali povprečno nabavno vrednostjo zabilančnih nakupnih obveznosti, če je bilančna pozicija nezadostna ob času prodaje.
Options shall be recognised in off-balance-sheet accounts from the trade date to the exercise or expiry date at the strike price of the underlying instrument.
Opcije se priznavajo na zabilančnih računih od datuma sklenitve posla do datuma izvedbe ali roka zapadlosti po izvršilni ceni osnovnega instrumenta.
Premiums denominated in foreign currency shall be translated into euro at the exchange rate of either the contract or settlement date.
Premije v tuji valuti se preračunajo v euro po menjalnem tečaju na datum sklenitve pogodbe ali na datum poravnave.
The premium paid shall be recognised as a separate asset, while the premium received shall be recognised as a separate liability.
Plačana premija se prizna kot ločeno sredstvo, medtem ko se prejeta premija prizna kot ločena obveznost.
If the option is exercised, the underlying instrument shall be recorded in the balance sheet at the strike price plus or minus the original premium value.
Če se opcija izvrši, se osnovni instrument evidentira v bilanci stanja po izvršilni ceni plus ali minus osnovna vrednost premije.
The original option premium amount shall be adjusted on the basis of unrealised losses taken to the profit and loss account at the year-end.
Znesek osnovne premije se prilagodi na podlagi nerealiziranih izgub, ki se izkažejo ob koncu leta v izkazu poslovnega izida.
If the option is not exercised, the option premium amount, adjusted on the basis of previous year-end unrealised losses, shall be taken to the profit and loss account translated at the exchange rate available on the expiry date.
Če se opcija ne izvrši, se znesek opcijske premije, prilagojen na podlagi nerealiziranih izgub prejšnjega konca leta, prikaže v izkazu poslovnega izida, preračunan po menjalnem tečaju, ki je na voljo na datum roka zapadlosti.
The currency position shall be affected by the daily variation margin for future-style options, by any year-end write-down of the option premium, by the underlying trade at exercise date, or, at the expiry date, by the option premium.
Na valutno pozicijo vplivajo dnevno gibljivo kritje za opcije vrste terminskih pogodb, kakršen koli odpis opcijske premije ob koncu leta, osnovno poslovanje na datum izvršitve ali opcijska premija na datum roka zapadlosti.
Daily changes in the variation margins shall be taken to the profit and loss account.
Dnevne spremembe v gibljivih kritjih se izkažejo v izkazu poslovnega izida.
Every option contract shall be individually revalued.
Vsaka opcijska pogodba se prevrednoti posamično.
Unrealised losses taken to the profit and loss account shall not be reversed in subsequent years against unrealised gains.
Nerealizirane izgube, izkazane v izkazu poslovnega izida, se v naslednjih letih ne stornirajo v breme nerealiziranih dobičkov.
There shall be no netting of unrealised losses in any one option against unrealised gains in any other option.
Pri nobeni opciji ni neto izravnave nerealiziranih izgube v breme nerealiziranih dobičkov pri kateri koli drugi opciji.
For the application of paragraph 6, the market values are the quoted prices when such prices are available from an exchange, dealer or a broker or similar entities.
Za namene odstavka 6 so tržne vrednosti ponudbene cene, kadar take cene ponudijo borza, trgovci ali posredniki ali podobni subjekti.
When quoted prices are not available, the market value is determined through a valuation technique.
Kadar ponudbene cene niso na voljo, se tržna vrednost določi z metodo vrednotenja.
Such a valuation technique shall be used consistently over time and it shall be possible to demonstrate that it provides reliable estimates of prices that would be obtained in actual market transactions.
Taka metoda vrednotenja se uporablja vseskozi dosledno in lahko se dokaže, da podaja zanesljive ocene cen, ki bi jih dobili v dejanskih tržnih transakcijah.
REPORTING OBLIGATIONS
OBVEZNOSTI GLEDE POROČANJA
Reporting formats
Oblike poročanja
The NCBs shall report data for Eurosystem financial reporting purposes to the ECB in accordance with this Guideline.
NCB poročajo podatke za namene finančnega poročanja Eurosistema ECB v skladu s to smernico.
The Eurosystem's reporting formats shall comprise all items specified in Annex IV.
Oblike poročanja Eurosistema zajemajo vse postavke, ki so opredeljene v Prilogi IV.
The contents of the items to be included in the different balance sheet formats are also described in Annex IV.
Vsebina postavk, ki se vključijo v različne oblike bilance stanja, je prav tako opisana v Prilogi IV.
The formats of the different published financial statements shall comply with the following Annexes:
Oblike različnih objavljenih računovodskih izkazov so usklajene z naslednjimi prilogami:
the published consolidated weekly financial statement of the Eurosystem after quarter-end in Annex V;
objavljen konsolidirani tedenski računovodski izkaz Eurosistema ob koncu četrtletja v Prilogi V;
the published consolidated weekly financial statement of the Eurosystem during the quarter in Annex VI;
objavljen konsolidirani tedenski računovodski izkaz Eurosistema med četrtletjem v Prilogi VI;
the consolidated annual balance sheet of the Eurosystem in Annex VII.
konsolidirana letna bilanca stanja Eurosistema v Prilogi VII.
ANNUAL PUBLISHED BALANCE SHEETS AND PROFIT AND LOSS ACCOUNTS
LETNA OBJAVLJENA BILANCA STANJA IN IZKAZ POSLOVNEGA IZIDA
Published balance sheets and profit and loss accounts
Objavljeni bilance stanja in izkazi poslovnega izida
It is recommended that NCBs adapt their published annual balance sheets and profit and loss accounts in accordance with Annexes VIII and IX.
Priporočeno je, da NCB uskladijo svoje objavljene letne bilance stanja in izkaze poslovnega izida s prilogama VIII in IX.
General consolidation rules
Splošna pravila konsolidacije
Eurosystem consolidated balance sheets shall comprise all the items in the ECB's and the NCBs’ balance sheets.
Konsolidirane bilance stanja Eurosistema obsegajo vse postavke iz bilanc stanja ECB in posameznih NCB.
There shall be consistency across reports in the consolidation process.
Poročila v procesu konsolidacije morajo biti usklajena.
All Eurosystem financial statements shall be prepared on a similar basis by applying the same consolidation techniques and processes.
Vsi računovodski izkazi Eurosistema se pripravljajo na podobni osnovi z uporabo enakih konsolidacijskih metod in postopkov.
The ECB shall prepare the Eurosystem's consolidated balance sheets.
Konsolidirane bilance stanja Eurosistema pripravi ECB.
These balance sheets shall respect the need for uniform accounting principles and techniques, coterminous financial periods in the Eurosystem and consolidation adjustments arising from intra-Eurosystem transactions and positions, and shall take account of any changes in the Eurosystem's composition.
Te bilance stanja spoštujejo potrebo po enotnih računovodskih načelih in metodah, sovpadajočih finančnih obdobjih v Eurosistemu, in konsolidacijskih usklajevanjih, ki izhajajo iz transakcij in pozicij znotraj Eurosistema, ter upoštevajo kakršne koli spremembe v sestavi Eurosistema.
Any individual balance sheet items, other than NCBs’ and the ECB's intra-Eurosystem balances, shall be aggregated for consolidation purposes.
Posamezne postavke bilance stanja, razen saldov računov znotraj Eurosistema, ki pripadajo posameznim NCB in ECB, se združijo v konsolidacijske namene.
The NCBs’ and the ECB's balances with third parties shall be recorded gross in the consolidation process.
Stanja na računih NCB in ECB pri tretjih osebah se v procesu konsolidacije evidentirajo v bruto znesku.
Intra-Eurosystem balances shall be presented in the ECB's and NCBs’ balance sheets in accordance with Annex IV.
Stanja na računih znotraj Eurosistema se prikažejo v bilancah stanja ECB in NCB v skladu s Prilogo IV.
In interpreting this Guideline, account shall be taken of the preparatory work, the accounting principles harmonised by Community law and generally accepted international accounting standards.
Pri razlagi te smernice se upoštevajo pripravljalno delo, računovodska načela, harmonizirana s pravom Skupnosti, in splošno priznani mednarodni računovodski standardi.
Transitional rules
Prehodna pravila
NCBs shall revalue all financial assets and liabilities as at the date on which they become members of the Eurosystem.
NCB prevrednotijo vsa finančna sredstva in obveznosti po stanju na datum, ko so postale članice Eurosistema.
Unrealised gains which arose before or on that date shall be separated from those unrealised valuation gains that may arise thereafter, and shall remain with the NCBs.
Nerealizirani dobički, ki so se pojavili pred tem datumom ali na ta datum, se ločijo od tistih nerealiziranih prihodkov vrednotenja, ki lahko nastanejo po tem datumu, in ostanejo pri NCB.
The market prices and rates applied by the NCBs in the opening balance sheets at the start of Eurosystem participation shall be considered as the average cost of these NCBs’ assets and liabilities.
Tržne cene in tečaji, ki so jih uporabile NCB v začetnih bilancah stanja na začetku sodelovanja v Eurosistemu, se štejejo za povprečno vrednost sredstev in obveznosti teh NCB.
It is recommended that unrealised gains which arose before or on the start of a NCB's Eurosystem membership should not be considered as distributable at the time of the transition and that they should only be treated as realisable/distributable in the context of transactions that occur after entry into the Eurosystem.
Priporočeno je, da se nerealizirani dobički, ki so nastali pred začetkom ali ob začetku članstva NCB v Eurosistemu, ne štejejo za razdeljive ob času prehoda ter se štejejo za realizirane/razdeljive le v okviru transakcij, do katerih pride po vstopu v Eurosistem.
Foreign exchange, gold and price gains and losses, arising as a result of the transfer of assets from NCBs to the ECB, shall be considered as realised.
Dobički in izgube v zvezi z deviznimi tečaji, zlatom in cenami, nastali zaradi prenosa sredstev iz NCB v ECB, se štejejo za realizirane.
This Article shall be without prejudice to any decision to be adopted under Article 30 of the Statute.
Ta člen ne posega v nobeno odločitev, ki se sprejme na podlagi člena 30 Statuta.
Guideline ECB/2002/10 is hereby repealed.
Smernica ECB/2002/10 se s to smernico razveljavi.
References to the repealed Guideline shall be construed as references to this Guideline and shall be read in accordance with the correlation table in Annex X.
Sklicevanja na razveljavljeno smernico se razlagajo kot sklicevanja na to smernico in se berejo v skladu s korelacijsko tabelo v Prilogi X.
This Guideline shall enter into force on 1 January 2007.
Ta smernica začne veljati 1. januarja 2007.
This Guideline applies to all Eurosystem central banks.
Ta smernica se uporablja za vse centralne banke Eurosistema.
OJ L 58, 3.3.2003, p. 1.
UL L 58, 3.3.2003, str. 1.
FINANCIAL STATEMENTS FOR THE EUROSYSTEM
RAČUNOVODSKI IZKAZI ZA EUROSISTEM
Type of report
vrsta poročila
Internal/published
interno/objavljeno
Source of legal requirement
pravna podlaga
Purpose of the report
namen poročila
1 Daily financial statement of the Eurosystem
1 Dnevni računovodski izkaz Eurosistema
Mainly for liquidity management purposes for the implementation of Article 12.1 of the Statute
Predvsem za namene upravljanja z likvidnostjo za izvajanje člena 12.1 Statuta.
Part of the daily financial statement data is used for the calculation of monetary income
Del podatkov iz dnevnega računovodskega izkaza se uporabi za izračun denarnega prihodka
2 Disaggregated weekly financial statement
2 Razčlenjen tedenski računovodski izkaz
Basis for the production of the consolidated weekly financial statement of the Eurosystem
Podlaga za izdelavo konsolidiranega tedenskega računovodskega izkaza Eurosistema
3 Consolidated weekly financial statement of the Eurosystem
3 Konsolidiran tedenski računovodski izkaz Eurosistema
Published
Objavljeno
Article 15.2 of the Statute
Člen 15.2 Statuta
Consolidated financial statement for monetary and economic analysis.
Konsolidiran računovodski izkaz za denarno in ekonomsko analizo.
The consolidated weekly financial statement of the Eurosystem is derived from the daily financial statement of the reporting day
Konsolidiran tedenski računovodski izkaz Eurosistema izhaja iz dnevnega računovodskega izkaza na dan poročanja
4 Monthly and quarterly financial information of the Eurosystem
4 Mesečne in četrtletne finančne informacije Eurosistema
Published and internal [1]
Objavljeno in interno [1]
Statistical Regulations, according to which MFIs have to deliver data
Uredbe s področja statistike, po katerih morajo MFI predložiti podatke
Statistical analysis
Statistična analiza
5 Consolidated annual balance sheet of the Eurosystem
5 Konsolidirana letna bilanca stanja Eurosistema
Article 26.3 of the Statute
Člen 26.3 Statuta
Consolidated balance sheet for analytical and operational purposes
Konsolidirana bilanca stanja za analitične in operativne namene
The monthly data feed into the published aggregated statistical data required from monetary financial institutions (MFIs) in the European Union.
Mesečni podatki, vneseni v objavljene agregirane statistične podatke, ki se zahtevajo od monetarnih finančnih institucij (MFI) v Evropski uniji.
Moreover, as MFIs, the central banks also have to provide on a quarterly basis more detailed information than is provided in the monthly data.
Poleg tega morajo centralne banke kot MFI na četrtletni osnovi predložiti bolj podrobne informacije od tistih, ki so navedene v mesečnih podatkih.
Amortisation: the systematic reduction in the accounts of a premium/discount or of the value of assets over a period of time.
Amortizacija: sistematično zmanjševanje premije/diskonta na računih ali vrednosti sredstev v določenem časovnem obdobju.
Asset: a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise.
Čista cena: transakcijska cena, ki ne vključuje popusta/natečenih obresti, vključuje pa transakcijske stroške, ki predstavljajo del cene.
Automated security lending programme (ASLP): a financial operation combining repo and reverse repo transactions where specific collateral is lent against general collateral.
Datum dospelosti: datum, na katerega nominalna vrednost/glavnica zapade in je v celoti izplačljiva imetniku.
As a result of these lending and borrowing transactions, income is generated through the different repo rates of the two transactions i.e. the margin received.
Datum poravnave: datum, na katerega je končen in nepreklicen prenos vrednosti evidentiran v poslovnih knjigah zadevne poravnalne institucije.
The operation may be conducted under a principal-based programme i.e. the bank offering this programme is considered the final counterparty, or under an agency-based programme i.e. the bank offering this programme acts only as agent, and the final counterparty is the institution with which the security lending transactions are effectively conducted.
Poravnava je lahko takojšnja (v realnem času), v istem dnevu (ob koncu dneva) ali na dogovorjeni datum po datumu sprejetja obveznosti.
Clean price: transaction price excluding any rebate/accrued interest, but including transaction costs that form part of the price.
Diskont: razlika med nominalno vrednostjo vrednostnega papirja in njegovo ceno, če je ta cena nižja od nominalne vrednosti.
Financial asset: any asset that is: (i) cash; or (ii) a contractual right to receive cash or another financial instrument from another undertaking; or (iii) a contractual right to exchange financial instruments with another undertaking under conditions that are potentially favourable; or (iv) another undertaking's equity instrument.
Finančno sredstvo: katero koli sredstvo, ki je: (i) gotovina; ali (ii) pogodbena pravica do prejetja gotovine ali drugega finančnega instrumenta od drugega podjetja; ali (iii) pogodbena pravica do izmenjave finančnih instrumentov z drugim podjetjem pod potencialno ugodnimi pogoji; ali (iv) lastniški instrument drugega podjetja. Imetje v tuji valuti: neto pozicija v zadevni valuti. Pri tej opredelitvi se posebne pravice črpanja (SDR) razumejo kot ločena valuta.
Financial fixed assets: financial assets or portfolios held as a permanent investment; this includes inter alia interest-bearing securities with fixed or determinable payments and a fixed maturity, which the NCB has the positive intent and ability to hold until maturity
Izvršilna cena: določena cena za opcijsko pogodbo, po kateri se lahko izvrši pogodba. Lastniški instrumenti: vrednostni papirji, ki prinašajo dividende, tj. delnice podjetij in vrednostni papirji, ki potrjujejo naložbo v delniški sklad.
For the purpose of this definition special drawing rights (SDRs) shall be considered as a separate currency.
Menjalni tečaj: vrednost neke valute za namen preračunavanja v drugo. Nerealizirani dobički/izgube: dobički/izgube, ki izhajajo iz prevrednotenja sredstev v primerjavi s popravljeno nabavno vrednostjo teh sredstev.