natgillin/translations-raw huggingface dataset:
Additional requirements for the purposes of compiling monetary union financial accounts (MUFA): The table below provides an overview of the required additional instrument breakdown.
Dodatne zahteve za potrebe pripravljanja finančnih računov monetarne unije (MUFA): Spodnja tabela podaja pregled zahtevanih dodatnih razčlenitev po instrumentih.
Specifications regarding this instrument breakdown are described in the paragraphs below.
Podroben opis razčlenitev po instrumentih je podan v odstavkih v nadaljevanju.
In principle, the additional instrument breakdown is to be provided as memorandum items only for the subcategory “total investment funds”.
Načeloma se dodatno razčlenitev po instrumentih zagotavlja kot pojasnjevalne postavke samo za podkategorijo ‚investicijski skladi skupaj’.
Additional requirements for the purposes of MUFA compilation
Dodatne zahteve za potrebe pripravljanja MUFA
MMF shares
Delnice SDT
Total assets/liabilities: Total assets should be reported in respect of all OFI subcategories.
Celotna aktiva/pasiva: Celotna aktiva se poroča za vse podkategorije DFP.
Total assets should equal the sum of all items separately identified on the assets side of the balance sheet and should also equal total liabilities.
Celotna aktiva mora biti enaka vsoti vseh posameznih postavk na aktivni strani bilance stanja in mora biti hkrati enaka celotni pasivi.
Deposits: The item “deposits” is separately required for all types of investment funds reporting separately and for SDDs.
Vloge: Postavka ‚vloge’ se posebej zahteva za vse vrste investicijskih skladov, o katerih se poroča ločeno, ter za PVP.
In the case of FCLs, this item should be allocated to “other assets”.
V primeru FDP se ta postavka uvrsti med ‚druga aktiva’.
Other deposits cannot be used to make payments at any time and they are not convertible into currency or transferable deposits without any kind of significant restriction or penalty.
Drugih vlog ni možno uporabljati za plačevanje ob vsakem času in jih ni možno zamenjati za gotovino ali prenosljive vloge brez pomembnejših omejitev ali dodatnih stroškov.
This subcategory includes time deposits, savings deposits etc (ESA 95, paragraphs 5.45 to 5.49).
Ta podkategorijo vključuje vezane vloge, hranilne vlog, itd. (ESR 95, odstavki 5.45-5.49).
Holdings of currency should also be included under this item.
Tudi imetja gotovine morajo biti vključena pod to postavko.
Currency comprises notes and coins in circulation that are commonly used to make payments.
Gotovina zajema bankovce in kovance v obtoku, ki se običajno uporabljajo za plačila.
This item is expected to be insignificant.
Pričakuje se, da bo ta postavka nepomembna.
Valuation rules: in line with the ESA 95, deposits should be reported at face value, excluding accrued interests.
Pravila vrednotenja: v skladu z ESR 95 se vloge poroča po nominalni vrednosti brez obračunanih obresti.
Loans: Data relating to “loans” are to be reported separately only for the subcategory FCLs.
Posojila: Podatki, ki se nanašajo na ‚posojila’, se ločeno poročajo samo za podkategorijo FDP.
For the subcategories investment funds and SDDs, loans should be allocated under “other assets”.
Za podkategorije investicijskih skladov in PVP se posojila uvrstijo v postavko ‚druga aktiva’.
However, in addition, for the purpose of compiling MUFA, loans (with maturities of up to one year and over one year) should also be separately identified as a memorandum item for the subcategory “total investment funds”.
Za potrebe pripravljanja MUFA pa morajo biti posojila (z zapadlostjo do enega leta in nad eno leto) poleg tega ločena kot pojasnjevalna postavka za podkategorijo ‚investicijski skladi skupaj’.
Loans are funds lent by reporting OFIs to borrowers, which are not evidenced by negotiable documents or are represented by a single document (even if it has become negotiable).
Posojila so sredstva, ki jih DFP, ki poročajo, posodijo posojilojemalcem in ki niso izkazana s prenosljivimi dokumenti ali so predstavljena z enim samim dokumentom (četudi je le-ta postal prenosljiv).
This item consists of:
To postavko sestavljajo:
loans granted to households in the form of consumer credit (loans granted for the purpose of personal use in the consumption of goods and services), lending for house purchases (credit extended for the purpose of investing in housing, including building and home improvements), and other (loans granted for purposes such as business, debt consolidation, education, etc.),
posojila gospodinjstvom v obliki potrošniškega posojila (posojila, odobrena za osebno porabo pri nakupu blaga in storitev), stanovanjska posojila (posojila, dana za investicije v stanovanjske objekte, kar zajema izgradnjo in obnovo stanovanjskih zgradb) in druga posojila (posojila, dana za poslovne namene, konsolidacijo dolga, izobraževanje itd.),
financial leases granted to third parties,
finančni leasingi, odobreni tretjim osebam,
bad debt loans that have not yet been repaid or written off,
slaba posojila, ki še niso bili odplačana ali odpisana,
holdings of non-negotiable securities,
imetja neprenosljivih vrednostnih papirjev,
subordinated debt in the form of loans.
podrejeni dolg v obliki posojil.
Valuation rules: in line with the treatment of loans made by MFIs, loans made by OFIs should, in principle, be recorded gross of all related provisions, both general and specific, until the loans are written off by the reporting institution, at which point the loans are removed from the balance sheet.
Pravila vrednotenja: v skladu z obravnavo posojil, ki jih odobravajo MFI, je načeloma treba posojila, odobrena s strani DFP, zabeležiti bruto, z vsemi povezanimi rezervacijami, tako splošnimi kot posebnimi, dokler posojila niso odpisana s strani institucije, ki poroča, in istočasno odstranjena iz bilance stanja.
In accordance with the general principle of accruals accounting, interest earned on loans should be subject to on-balance-sheet recording as it accrues (i.e. on an accruals basis), rather than when it is actually received or paid (i.e. on a cash basis).
V skladu s splošnim načelom obračunskega knjigovodstva se morajo obresti, zaslužene na posojila, zabeležiti v bilanci stanja, ko se obračunajo (torej po obračunskem načelu), in ne šele takrat, ko so dejansko prejete ali plačane (torej po načelu zajemanja v trenutku plačila).
Accrued interest on loans should be classified on a gross basis under the category “other assets”.
Obračunane obresti na posojila morajo biti razvrščene v bruto zneskih med ‚druga aktiva’.
Accrued interest should be excluded from the loan to which it relates, which should be valued at the nominal amount outstanding on the reporting date.
Obračunane obresti morajo biti izločene iz posojil, na katera se nanašajo in ki morajo biti vrednotena po nominalni vrednosti, nepoplačani na datum poročanja.
Securities other than shares: This item is separately required for all subcategories of OFIs, except for other OFIs.
Vrednostni papirji razen delnic: Ta postavka je posebej zahtevana za vse podkategorije DFP, razen za druge DFP.
This item refers to holdings of securities other than shares and other equity which are usually negotiable and traded on secondary markets or can be offset on the market and which do not grant the holder any ownership rights over the issuing institution.
Postavka se nanaša na imetja vrednostnih papirjev razen delnic in drugega lastniškega kapitala, ki so običajno prenosljivi in se z njimi trguje na sekundarnih trgih ali pa jih je mogoče pobotati na trgu in ki imetniku ne dajejo nikakršnih lastninskih pravic nad institucijo izdajateljico.
This item includes holdings of securities which give the holder the unconditional right to a fixed or contractually determined income in the form of coupon payments and/or a stated fixed sum at a specific date (or dates) or starting from a date defined at the time of issue.
Ta postavka zajema imetja vrednostnih papirjev ki dajejo imetniku brezpogojno pravico do fiksnih in pogodbeno določenih donosov v obliki kuponskih izplačil in/ali do določene fiksne vsote na določen datum (ali več datumov) ali od določenega datuma, opredeljenega ob času izdaje, dalje.
It also includes negotiable loans that have been restructured into a large number of identical documents and that are traded on organised markets.
Vključuje tudi prenosljiva posojila, ki so bila prestrukturirana v veliko število enakih dokumentov in s katerimi se trguje na organiziranih trgih.
Valuation rules: in line with the ESA 95, securities other than shares should be reported at market value.
Pravila vrednotenja: v skladu z ESR 95 morajo biti vrednostni papirji razen delnic poročani po tržni vrednosti.
A maturity split (initial maturity) “up to one year” and “over one year” of “securities other than shares” is required for the OFI subcategory “investment funds” (total investment funds and investment funds broken down by type of investment).
Razčlenitev po zapadlosti (začetna zapadlost) na ‚do enega leta’ in ‚nad eno leto’ za ‚vrednostne papirje razen delnic’ se zahteva za podkategorijo DFP ‚investicijski skladi’ (za investicijske sklade skupaj ter za investicijske sklade, razčlenjene po posameznih vrstah investicij).
quoted shares, excluding investment fund shares: Shares with prices quoted on a recognised stock exchange or other form of secondary market (ESA 95, paragraphs 5.88 to 5.93).
kotirajoče delnice, razen delnic investicijskih skladov: Delnice, katerih cene kotirajo na priznani borzi vrednostnih papirjev ali drugi obliki sekundarnega trga (ESR 95, odstavki 5.88-5.93).
Data on quoted shares should be provided separately for the subcategory “total investment funds”,
Podatke o kotirajočih delnicah je treba zagotoviti ločeno za podkategorijo ‚investicijski skladi skupaj’,
unquoted shares, excluding investment fund shares: Shares that are not quoted (ESA 95, paragraphs 5.88 to 5.93),
nekotirajoče delnice, razen delnic investicijskih skladov: Delnice, ki ne kotirajo na trgu (ESR 95, odstavki 5.88-5.93),
other equity: All transactions in other equity that are not covered by quoted and unquoted shares (ESA 95, paragraphs 5.94 and 5.95).
drug lastniški kapital: Vse transakcije z drugim lastniškim kapitalom, ki jih ne zajemajo kotirajoče in nekotirajoče delnice (ESR 95, odstavki 5.94-5.95).
Valuation rules: In line with the ESA 95, shares and other equity should be reported at market value.
Pravila vrednotenja: V skladu z ESR 95 morajo biti delnice in drug lastniški kapital poročani po tržni vrednosti.
Investment fund shares/units: Holdings of investment fund shares/units are to be reported as a separate item only for the subcategories investment funds (total investment funds and all types of investment funds) and SDDs.
Delnice/enote investicijskih skladov: Imetja delnic/enot investicijskih skladov morajo biti poročana kot ločena postavka samo za podkategoriji investicijskih skladov (za investicijske sklade skupaj in za vse vrste investicijskih skladov) in za PVP.
For the subcategory FCLs, investment fund shares/units should be allocated under “other assets”.
Za podkategorijo FDP so delnice/enote investicijskih skladov razporejene v postavko ‚druga aktiva’.
Investment fund shares/units are shares/units issued by a specific type of financial corporation, whose exclusive purpose is to invest the funds collected on the money market, the capital market and/or the real estate market.
Delnice/enote investicijskih skladov so delnice oziroma enote, ki jih izdaja posebna vrsta finančnih družb, katerih izključni namen je investirati zbrana sredstva na denarnem trgu, trgu kapitala in/ali trgu nepremičnin.
Investment fund shares/units are exclusively liabilities of MFIs (only MMFs) and investment funds classified as OFIs.
Delnice/enote investicijskih skladov so izključno obveznost MFI (samo SDT) in investicijskih skladov, razporejenih med DFP.
Shares/units of investment funds issued give the holders rights regarding the capital invested and on the returns arising from such investments but usually do not give any evidence of control of the collective investment (such as voting rights or participation in management).
Izdane delnice/enote investicijskih skladov dajejo imetnikom pravice glede investiranega kapitala in do donosov, ki izhajajo iz takih investicij, vendar običajno ne dajejo dokazila o obvladovanju skupnih naložb (na primer pravice do glasovanja ali sodelovanja pri upravljanju).
Valuation rules: in line with the ESA 95, investment fund shares/units should be reported at market value.
Pravila vrednotenja: v skladu z ESR 95 morajo biti delnice/enote investicijskih skladov poročane po tržni vrednosti.
In addition, for the subcategory “total investment funds”, holdings of MMF shares are reported.
Poleg tega se za podkatergorijo ‚investicijski skladi skupaj’ poroča imetja delnic SDT.
Fixed assets: This item consists of:
Opredmetena osnovna sredstva: To postavko sestavljajo:
tangible fixed assets for investment purposes (investments in dwellings, other buildings and structures, non-residential buildings).
opredmetena osnovna sredstva za investicijske namene (investicije v stanovanjske zgradbe, druge zgradbe in objekte, nestanovanjske zgradbe).
This part is identified as holdings of “real estate”,
Ta del je označen kot imetja ‚nepremičnin’,
non-financial assets, tangible or intangible, which are intended to be used repeatedly for more than one year by reporting OFIs.
nefinančna sredstva, opredmetena in neopredmetena, ki so namenjena stalni rabi v obdobju enega ali več let s strani DFP, ki poročajo.
They include land and buildings occupied by the OFIs, as well as equipment, software and other infrastructures.
Postavka vključuje zemljišča in zgradbe, ki jih zasedajo DFP, kot tudi opremo, programsko opremo in ostalo infrastrukturo.
“Fixed assets” are separately identified for total investment funds and also for investment funds broken down by type of investment and by type of investor.
‚Opredmetena osnovna sredstva’ so ločeno določena za investicijske sklade skupaj in tudi za investicijske sklade, razčlenjene glede na vrsto investicije in glede na vrsto vlagatelja.
In the case of investment funds broken down by investment, fixed assets should only be separately identified for real estate, mixed and other funds, since these three types of funds are expected to hold real estate for investment purposes.
V primeru razčlenitve investicijskih skladov glede na vrsto investicije morajo biti opredmetena osnovna sredstva ločeno določena za nepremičninske, mešane in druge sklade, saj se od teh treh vrst skladov pričakuje, da bodo imeli med svojimi investicijami tudi nepremičnine.
All other categories of funds broken down by investment also have fixed assets, but the amount is expected to be insignificant as they would be mainly fixed assets for own use (buildings occupied by the OFI, equipment, software and other infrastructures).
Vse ostale vrste skladov, razčlenjenih glede na vrsto investicije, imajo tudi opredmetena osnovna sredstva, vendar se pri njih pričakuje, da je vrednost le-teh nepomembna, saj gre pretežno za opredmetena osnovna sredstva, namenjena lastni uporabi (zgradbe, ki jih zaseda DFP, oprema, programska oprema in ostala infrastruktura).
Where fixed assets do not have to be reported as a separate item, they will be allocated under “other assets”.
Kjer o opredmetenih osnovnih sredstvih ni treba poročati pod posebno postavko, so le-ta razporejena med ‚druga aktiva’.
Financial derivatives: Data relating to “financial derivatives” are to be reported as a separate item only for the subcategories investment funds (total investment funds and all types of investment funds) and SDDs.
Izvedeni finančni instrumenti: Podatki, ki se nanašajo na ‚izvedene finančne instrumente’, se poročajo kot ločena postavka samo za podkategoriji investicijskih skladov (za investicijske sklade skupaj in za vse vrste investicijskih skladov) in za PVP.
In the case of FCLs, this item should be allocated under “other assets”.
Za FDP je ta postavka razporejena med ‚druga aktiva’.
This item consists of all transactions in financial derivatives, i.e. financial assets based on or derived from a different underlying instrument.
Postavka je sestavljena iz vseh transakcij z izvedenimi finančnimi instrumenti, t. j. finančnimi sredstvi, ki temeljijo na ali so izvedeni iz različnih osnovnih instrumentov.
The underlying instrument is usually another financial asset, but may also be a commodity or an index (ESA 95, paragraph 5.65).
Osnovni instrument je običajno drugo finančno sredstvo, lahko pa je tudi blago ali indeks (ESR 95, odstavek 5.65).
The reporting of “financial derivatives” in the OFI reporting scheme should in principle be in line with the recommended treatment in the MFI reporting scheme.
Poročanje o ‚izvedenih finančnih instrumentih’ v shemi poročanja DFP je načeloma skladno s priporočeno obravnavo le-teh v shemi poročanja MFI.
In this context, the Guidance Notes to the Regulation ECB/2001/13 on the MFI balance sheet statistics [8] state that, in accordance with existing international statistical standards, financial derivative instruments that have a market value should in principle be subject to on-balance-sheet recording.
V tem kontekstu Navodilo k Uredbi ECB/2001/13 o statistiki bilance stanja MFI [8] določa, da morajo, v skladu z obstoječimi mednarodnimi statističnimi standardi, izvedeni finančni instrumenti, ki imajo tržno vrednost, načeloma biti evidentirani v bilanci stanja.
Derivatives have a market value when they are traded on organised markets (exchanges) or in circumstances in which they can be regularly offset on over-the-counter (OTC) markets.
Izvedeni finančni instrumenti imajo tržno vrednost, ko se z njimi trguje na organiziranih trgih (borzah) ali v okoliščinah, ko so lahko redno pobotani na trgih ‚preko okenc’ (OTC).
Under this item, the following financial derivatives should be reported:
Pod to postavko se poroča o naslednjih izvedenih finančnih instrumentih:
options, tradable and OTC,
opcije, trgovane in OTC,
warrants,
nakupni boni,
futures, but only if they have a market value because they are tradable or can be offset,
standardizirane terminske pogodbe, vendar le, če imajo tržno vrednost, ker se z njimi trguje ali so lahko pobotane,
swaps, but only if they have a market value because they are tradable or can be offset.
zamenjave, vendar le, če imajo tržno vrednost, ker se z njimi trguje ali so lahko pobotane.
Financial derivatives that are subject to on-balance-sheet recording should be entered at their market value, which is the prevailing market price or a close equivalent (fair value).
Izvedeni finančni instrumenti, ki se beležijo v bilanci stanja, morajo biti zabeleženi po tržni vrednosti, kar pomeni veljavno tržno ceno ali bližnji ekvivalent (poštena vrednost).
Derivatives should be recorded on the balance sheet on a gross basis.
Izvedeni finančni instrumenti se beležijo v bilanci stanja na bruto osnovi.
Individual derivative contracts with gross positive market values should be recorded on the asset side of the balance sheet and contracts with gross negative market values on the liability side.
Posamezne pogodbe o izvedenih finančnih instrumentih z bruto pozitivno tržno vrednostjo morajo biti zabeležene na aktivni strani bilance stanja, pogodbe z bruto negativno tržno vrednostjo pa na pasivni strani.
Gross future commitments arising from derivative contracts should not be entered as on-balance-sheet items.
Bruto bodoče obveznosti iz pogodb o izvedenih finančnih instrumentih se v bilanci stanja ne beležijo.
It is recognised that financial derivatives may be recorded on a net basis according to different valuation methods.
Priznano je, da se izvedeni finančni instrumenti lahko beležijo na neto osnovi na podlagi drugačnih metod vrednotenja.
In the case that only net positions are available, or positions are recorded other than at market value, these positions should be reported as default.
Kadar so na voljo le neto pozicije ali pozicije, ki so beležene po vrednostih, ki niso tržne vrednosti, se te pozicije poročajo kot privzete.
No breakdowns (by sector, currency, etc.) are requested.
Razčlenitve (po sektorju, valuti itd.) niso potrebne.
Other assets: This item is separately required for all subcategories of OFIs, except for other OFIs.
Druga aktiva: Ta postavka se ločeno zahteva za vse podkategorije DFP, razen za druge DFP.
This item comprises assets not included elsewhere, such as:
Ta postavka je sestavljena iz sredstev, ki niso vključena v druge postavke, kot na primer:
accrued interest receivable on loans and accrued rent on buildings,
obračunane aktivne obresti na posojila, in obračunana najemnina za zgradbe,
dividends to be received,
prihodnje dividende,
gross amounts receivable in respect of transit items,
bruto terjatve v zvezi s tranzitnimi postavkami,
other assets not separately identified e.g. fixed assets, loans, deposits (depending on the subcategory of OFI).
druga sredstva, ki niso ločeno določena, npr. opredmetena osnovna sredstva, posojila, vloge (odvisno od podkategorije DFP).
The above list is not comprehensive and varies according to the type of reporting category (see last bullet point).
Zgornji seznam ni izčrpen in se spreminja glede na vrsto institucije, ki poroča (glej alineo).
Indeed, the balance sheet required by type of subcategory of OFI varies according to the activity undertaken by the subcategory of OFI.
Bilanca stanja, ki se zahteva pri različnih vrstah podkategorij DFP, je odvisna od dejavnosti, s katero se podkategorija DFP ukvarja.
Only the main items of the balance sheet are separately identified.
Samo glavne postavke bilance stanja DFP so določene posebej.
All amounts that cannot be allocated in one of these main balance sheet items (BSI) should be allocated in “other assets”, e.g. as investment funds are not expected to grant loans, the item “loan” is not separately identified in the balance sheet.
Vse zneske, ki jih ni mogoče uvrstiti v eno izmed teh glavnih postavk bilanc stanja (BSI), je treba razvrstiti med ‚druga aktiva’, na primer ker se od investicijskih skladov ne pričakuje, da bodo odobravali posojila, se postavka ‚posojila’ v bilanci stanja ne določi posebej.
However, in the case that investment funds did in fact grant loans, this amount should be allocated in “other assets”.
Vendar pa se v primeru, ko so investicijski skladi dejansko odobrili posojila, ta znesek uvrsti med ‚druga aktiva’.
NCBs are required to provide details on the components of “other assets” in the explanatory notes.
NCB morajo zagotoviti podrobnosti o sestavinah ‚druge aktive’ v pisnem pojasnilu.
Total assets/liabilities: Total liabilities should equal the sum of all items separately identified on the liability side of the balance sheet and should also equal total assets (see also “asset items — total assets/liabilities”).
Celotna aktiva/pasiva: Celotna pasiva mora biti enaka vsoti vseh posameznih postavk na pasivni strani bilance stanja in mora biti hkrati enaka celotni aktivi (glej tudi ‚aktivne postavke – celotna aktiva/pasiva’).
Deposits and loans taken: This item is to be separately identified for investment funds, SDDs and FCLs.
Prejeti vloge in posojila: Ta postavka mora biti posebej določena za investicijske sklade, PVP in FDP.
Deposits: Transferable deposits and other deposits (see asset side) placed with OFIs.
Vloge: Prenosljive vloge in druge vloge (glej aktivno stran), naložene v DFP.
These deposits are generally placed by MFIs.
Te vloge običajno naložijo MFI.
Loans: Loans granted to the reporting OFIs which are not evidenced by documents or are represented by a single document (even if it has become negotiable).
Posojila: Posojila, odobrena DFP, ki poročajo, ki niso izkazana z dokumenti ali jih predstavlja en sam dokument (četudi ta postane prenosljiv).
Debt securities issued: This item is to be separately reported for SDDs and FCLs.
Izdani dolžniški vrednostni papirji: Ta postavka se posebej poroča za PVP in FDP.
In the case of investment funds, this item is to be allocated under “other liabilities”, and is expected to be insignificant.
V primeru investicijskih skladov se ta postavka uvrsti med ‚druge obveznosti’ in se zanjo pričakuje, da bo nepomembna.