natgillin/translations-raw huggingface dataset:
reserves within the meaning of Article 23 of Directive 86/635/EEC and profits and losses brought forward as a result of the application of the final profit or loss;
rezerve po členu 23 Direktive 86/635/EGS in prenesene dobičke in izgube, ki izhajajo iz dobičkov ali izgub iz preteklih let;
funds for general banking risks within the meaning of Article 38 of Directive 86/635/EEC;
sredstva za splošna bančna tveganja po členu 38 Direktive 86/635/EGS;
revaluation reserves within the meaning of Article 33 of Directive 78/660/EEC;
revalorizacijske rezerve po členu 33 Direktive 78/660/EGS;
value adjustments within the meaning of Article 37(2) of Directive 86/635/EEC;
oblikovani popravki vrednosti po členu 37(2) Direktive 86/635/EGS;
other items within the meaning of Article 63;
druge postavke po členu 63;
the commitments of the members of credit institutions set up as cooperative societies and the joint and several commitments of the borrowers of certain institutions organised as funds, as referred to in Article 64(1); and
obveznosti družbenikov kreditnih institucij, ustanovljenih kot zadruge, ter skupne in solidarne obveznosti posojilojemalcev nekaterih institucij, organizirane v obliki skladov iz člena 64(1); in
fixed-term cumulative preferential shares and subordinated loan capital as referred to in Article 64(3).
kumulativne prednostne delnice s fiksno dividendo in podrejeni dolžniški kapital iz člena 64(3).
The following items shall be deducted in accordance with Article 66:
V skladu s členom 66 se odštejejo naslednje postavke:
own shares at book value held by a credit institution;
lastne delnice po knjigovodski vrednosti v lasti kreditne institucije;
intangible assets within the meaning of Article 4(9) (‘Assets’) of Directive 86/635/EEC;
neopredmetena sredstva po členu 4(9) („Sredstva“) Direktive 86/635/EGS;
material losses of the current financial year;
materialne izgube tekočega poslovnega leta;
subordinated claims and instruments referred to in Article 63 and Article 64(3) which a credit institution holds in respect of credit and financial institutions in which it has holdings exceeding 10 % of the capital in each case;
podrejene terjatve in instrumenti iz člena 63 in člena 64 (3), ki jih ima kreditna institucija do kreditne ali finančne institucije, v kateri ima več kakor 10-odstotni kapitalski delež v vsakem posameznem primeru;
holdings in other credit and financial institutions of up to 10 % of their capital, the subordinated claims and the instruments referred to in Article 63 and Article 64(3) which a credit institution holds in respect of credit and financial institutions other than those referred to in points (l) and (m) in respect of the amount of the total of such holdings, subordinated claims and instruments which exceed 10 % of that credit institution's own funds calculated before the deduction of items in points (l) to (p);
deleži v drugih kreditnih in finančnih institucijah do višine 10 % njihovega kapitala, podrejene terjatve in instrumenti iz člena 63 in člena 64 (3), ki jih ima kreditna institucija do kreditne in finančne institucije, ki niso navedene v točkah (l) in (m), kadar skupna vsota teh deležev, podrejenih terjatev in instrumentov presega 10 % lastnih sredstev te kreditne institucije, izračunano pred odbitkom postavk iz točk (l) do (p) ;
participations within the meaning of Article 4(10) which a credit institution holds in:
udeležbe v smislu člena 4(10), ki jih ima kreditna institucija v:
insurance undertakings within the meaning of Article 6 of Directive 73/239/EEC, Article 4 of Directive 2002/83/EC or Article 1(b) of Directive 98/78/EC,
zavarovalnicah v smislu člena 6 Direktive 73/239/EGS, člena 4 Direktive 2002/83/ES ali člena 1(b) Direktive 98/78/ES;
reinsurance undertakings within the meaning of Article 1(c) of Directive 98/78/EC, or
pozavarovalnicah v smislu člena 1(c) Direktive 98/78/ES;
insurance holding companies within the meaning of Article 1(i) of Directive 98/78/EC;
zavarovalnih holdingih v smislu člena 1(i) Direktive 98/78/ES;
each of the following items which the credit institution holds in respect of the entities defined in point (o) in which it holds a participation:
vsaka izmed naslednjih postavk, ki jih ima kreditna institucija v odnosu do oseb iz točke (o), v katerih je udeležena:
instruments referred to in Article 16(3) of Directive 73/239/EEC, and
instrumenti iz člena 16(3) Direktive 73/239/EGS; in
instruments referred to in Article 27(3) of Directive 2002/83/EC;
instrumenti iz člena 27(3) Direktive 2002/83/ES;
for credit institutions calculating risk-weighted exposure amounts under Section 3, Subsection 2, negative amounts resulting from the calculation in Annex VII, Part 1, point 36 and expected loss amounts calculated in accordance with Annex VII, Part 1 points 32 and 33; and
za kreditne institucije, ki izračunavajo zneske tveganju prilagojenih izpostavljenosti iz pododdelka 2 v oddelku 3, negativni zneski, ki so rezultat izračuna iz točke 36 dela 1 Priloge VII, in zneski pričakovane izgube, izračunani v skladu s točkama 32 in 33 dela 1 Priloge VII;
the exposure amount of securitisation positions which receive a risk weight of 1250 % under Annex IX, Part 4, calculated in the manner there specified.
zneski izpostavljenosti pozicij listinjenja, ki prejmejo utež tveganja 1250 % na podlagi dela 4 Priloge IX, izračunani na tam navedeni način.
For the purposes of point (b), the Member States may permit inclusion of interim profits before a formal decision has been taken only if these profits have been verified by persons responsible for the auditing of the accounts and if it is proved to the satisfaction of the competent authorities that the amount thereof has been evaluated in accordance with the principles set out in Directive 86/635/EEC and is net of any foreseeable charge or dividend.
Za namene točke (b) države članice lahko dovolijo vključitev vmesnih dobičkov, preden se sprejme uradni sklep, le, če te dobičke preverijo osebe, odgovorne za revizijo računovodskih izkazov, in če se pristojnim organom dokaže, da so bili zneski dobičkov ovrednoteni v skladu z načeli iz Direktive 86/635/EGS in so prosti vseh predvidljivih obremenitev ali dividend.
In the case of a credit institution which is the originator of a securitisation, net gains arising from the capitalisation of future income from the securitised assets and providing credit enhancement to positions in the securitisation shall be excluded from the item specified in point (b).
Če je kreditna institucija v vlogi originatorja listinjenja, se neto zaslužki iz naslova kapitalizacije prihodnjega dobička iz listinjenih sredstev in ki zagotavljajo izboljšanje kreditne kvalitete za pozicije v listinjenju, izvzamejo iz postavke iz točke (b).
Where shares in another credit institution, financial institution, insurance or reinsurance undertaking or insurance holding company are held temporarily for the purposes of a financial assistance operation designed to reorganise and save that entity, the competent authority may waive the provisions on deduction referred to in points (l) to (p) of Article 57.
Če so deleži v drugi kreditni instituciji, finančni instituciji, zavarovalnici ali pozavarovalnici ali zavarovalnem holdingu pridobljeni začasno kot finančna pomoč za reorganizacijo zaradi ohranitve te osebe, lahko pristojni organ odstopi od zahteve uporabe določb glede odbitkov iz točk (l) do (p) člena 57.
As an alternative to the deduction of the items referred to in points (o) and (p) of Article 57, Member States may allow their credit institutions to apply mutatis mutandis methods 1, 2 or 3 of Annex I to Directive 2002/87/EC.
Kot alternativo odbitku postavk iz točk (o) in (p) člena 57 lahko države članice svojim kreditnim institucijam dovolijo, da smiselno uporabijo metode 1, 2 ali 3 iz Priloge I k Direktivi 2002/87/ES.
Method 1 (accounting consolidation) may be applied only if the competent authority is confident about the level of integrated management and internal control regarding the entities which would be included in the scope of consolidation.
Metoda 1 (računovodska konsolidacija) se lahko uporabi samo, če pristojni organ zaupa v raven integracije upravljanja in notranjih kontrol za osebe, ki bi bile zajete v konsolidacijo.
Member States may provide that for the calculation of own funds on a stand-alone basis, credit institutions subject to supervision on a consolidated basis in accordance with Chapter 4, Section 1, or to supplementary supervision in accordance with Directive 2002/87/EC, need not deduct the items referred to in points (l) to (p) of Article 57 which are held in credit institutions, financial institutions, insurance or reinsurance undertakings or insurance holding companies, which are included in the scope of consolidated or supplementary supervision.
Države članice lahko zagotovijo, da pri izračunavanju lastnih sredstev na samostojni osnovi kreditnim institucijam, ki so predmet konsolidiranega nadzora skladno s poglavjem 4, oddelek 1, ali dopolnilnega nadzora skladno z Direktivo 2002/87/ES, ni treba odbiti postavk iz točk (l) do (p) člena 57, ki jih imajo v kreditnih institucijah, finančnih institucijah, zavarovalnicah ali pozavarovalnicah ali zavarovalnih holdingih, ki so vključene v konsolidirani ali dopolnilni nadzor.
This provision shall apply to all the prudential rules harmonised by Community acts.
Ta določba se uporablja za vsa pravila varnega in skrbnega poslovanja, ki so usklajena s pravnimi akti Skupnosti.
The concept of own funds as defined in points (a) to (h) of Article 57 embodies a maximum number of items and amounts.
Koncept lastnih sredstev, kakor je opredeljen v točkah (a) do (h) člena 57, vključuje največje možno število postavk in zneskov.
The use of those items and the fixing of lower ceilings, and the deduction of items other than those listed in points (i) to (r) of Article 57 shall be left to the discretion of the Member States.
Uporaba teh postavk in določanje nižjih zgornjih meja ter odštevanje postavk, ki niso naštete v točkah (i) do (r) člena 57, se prepusti presoji držav članic.
The items listed in points (a) to (e) of Article 57 shall be available to a credit institution for unrestricted and immediate use to cover risks or losses as soon as these occur.
Postavke, naštete v točkah (a) do (e) člena 57, so kreditni instituciji na razpolago za neomejeno in takojšnjo uporabo za kritje tveganj ali izgub, kakor hitro se te pojavijo.
The amount shall be net of any foreseeable tax charge at the moment of its calculation or be suitably adjusted in so far as such tax charges reduce the amount up to which these items may be applied to cover risks or losses.
Znesek je v trenutku izračuna prost vseh predvidljivih davčnih obremenitev ali pa mora biti ustrezno prilagojen, če se zaradi davčnih obremenitev vrednost, do katere se te postavke lahko uporabijo za kritje tveganj in izgub, zmanjša.
Member States may report to the Commission on the progress achieved in convergence with a view to a common definition of own funds.
Države članice lahko poročajo Komisiji o napredku, doseženem na področju konvergence glede skupne opredelitve lastnih sredstev.
On the basis of these reports the Commission shall, if appropriate, by 1 January 2009, submit a proposal to the European Parliament and to the Council for amendment of this Section.
Komisija na podlagi teh poročil, če je primerno, do 1. januarja 2009, predloži Evropskemu parlamentu in Svetu predlog za spremembe tega oddelka.
The concept of own funds used by a Member State may include other items provided that, whatever their legal or accounting designations might be, they have the following characteristics:
Koncept lastnih sredstev, ki ga uporablja država članica, lahko vključuje tudi druge postavke, pod pogojem, da imajo ne glede na pravne ali računovodske oznake naslednje značilnosti:
they are freely available to the credit institution to cover normal banking risks where revenue or capital losses have not yet been identified;
prosto so na voljo kreditni instituciji za kritje običajnih bančnih tveganj, če prihodek ali kapitalske izgube še niso ugotovljene;
their existence is disclosed in internal accounting records; and
izkažejo se v notranjih računovodskih izkazih; in
their amount is determined by the management of the credit institution, verified by independent auditors, made known to the competent authorities and placed under the supervision of the latter.
njihovo vrednost določi vodstvo kreditne institucije, potrdijo pa jo neodvisni revizorji, o vrednosti teh postavk obvestijo pristojne organe, ki izvajajo tudi nadzor nad temi kreditnimi institucijami.
Securities of indeterminate duration and other instruments that fulfil the following conditions may also be accepted as other items:
Kakor druge postavke se lahko sprejmejo tudi vrednostni papirji, ki nimajo določenega roka zapadlosti, in drugi instrumenti, ki izpolnjujejo naslednje pogoje:
they may not be reimbursed on the bearer's initiative or without the prior agreement of the competent authority;
ne smejo biti unovčeni na zahtevo prinosnika ali ne brez predhodnega soglasja pristojnega organa;
the debt agreement shall provide for the credit institution to have the option of deferring the payment of interest on the debt;
dolžniška pogodba kreditni instituciji daje možnost odloga izplačila obresti na dolg;
the lender's claims on the credit institution shall be wholly subordinated to those of all non-subordinated creditors;
terjatve posojilodajalca do kreditne institucije so v celoti podrejene terjatvam vseh nepodrejenih upnikov;
the documents governing the issue of the securities shall provide for debt and unpaid interest to be such as to absorb losses, whilst leaving the credit institution in a position to continue trading; and
dokumenti, ki urejajo izdajo vrednostnih papirjev, predpisujejo, da dolg in neplačane obresti absorbirajo izgubo, hkrati pa omogočijo kreditni instituciji, da nadaljuje trgovanje; in
only fully paid-up amounts shall be taken into account.
upoštevajo se le v celoti plačani zneski.
To these securities and other instruments may be added cumulative preferential shares other than those referred to in point (h) of Article 57.
Tem vrednostnim papirjem in drugim instrumentom se lahko dodajo kumulativne prednostne delnice, razen tistih iz točke (h) člena 57.
For these purposes, risk-weighted exposure amounts shall not include those calculated in respect of securitisation positions which have a risk weight of 1250 %.
Za te namene zneski tveganju prilagojenih izpostavljenosti ne vključujejo tistih, ki so izračunani v zvezi s pozicijami listinjenja, z utežjo tveganja 1250 %.
The commitments of the members of credit institutions set up as cooperative societies referred to in point (g) of Article 57, shall comprise those societies' uncalled capital, together with the legal commitments of the members of those cooperative societies to make additional non-refundable payments should the credit institution incur a loss, in which case it shall be possible to demand those payments without delay.
Obveznosti družbenikov kreditnih institucij, ustanovljenih kot zadruge iz točke (g) člena 57, sestavljajo nevplačani kapital teh zadrug; skupaj s pravnimi obveznostmi družbenikov teh zadrug tvorijo dodatna nevračljiva sredstva, v primeru, če kreditna institucija utrpi izgubo, pri čemer je omogočeno zahtevati vplačilo teh sredstev brez odlašanja.
The joint and several commitments of borrowers in the case of credit institutions organised as funds shall be treated in the same way as the preceding items.
Solidarne in skupne obveznosti posojilojemalcev pri kreditnih institucijah, organiziranih v obliki skladov, se obravnavajo enako kakor predhodne postavke.
All such items may be included in own funds in so far as they are counted as the own funds of institutions of this category under national law.
Vse take postavke se lahko vključijo v lastna sredstva, če se štejejo kot lastna sredstva institucij iz te kategorije po nacionalni zakonodaji.
Member States shall not include in the own funds of public credit institutions guarantees which they or their local authorities extend to such entities.
Države članice v lastna sredstva javnih kreditnih institucij ne vključujejo osebnih jamstev, ki jih same ali njihovi lokalni organi izdajajo takim institucijam.
Member States or the competent authorities may include fixed-term cumulative preferential shares referred to in point (h) of Article 57 and subordinated loan capital referred to in that provision in own funds, if binding agreements exist under which, in the event of the bankruptcy or liquidation of the credit institution, they rank after the claims of all other creditors and are not to be repaid until all other debts outstanding at the time have been settled.
Države članice ali pristojni organi lahko kumulativne prednostne delnice s fiksno dividendo iz točke (h) člena 57 in podrejeni dolžniški kapital iz navedene določbe vključijo v lastna sredstva, če obstajajo zavezujoče pogodbe, v skladu s katerimi so pri stečaju ali likvidaciji kreditne institucije te postavke uvrščene za terjatve vseh drugih upnikov in se ne poplačajo, dokler niso poravnani vsi drugi takrat neplačani dolgovi.
Subordinated loan capital shall fulfil the following additional criteria:
Podrejeni dolžniški kapital izpolnjuje naslednja dodatna merila:
only fully paid-up funds may be taken into account;
upoštevajo se lahko le v celoti plačana sredstva;
the loans involved shall have an original maturity of at least five years, after which they may be repaid;
prvotni rok zapadlosti zadevnih posojil je najmanj pet let, po tem se lahko poplačajo;
the extent to which they may rank as own funds shall be gradually reduced during at least the last five years before the repayment date; and
obseg podrejenega dolžniškega kapitala, ki se lahko uvršča med lastna sredstva, se postopno zmanjšuje, vsaj zadnjih pet let pred datumom poplačila; in
the loan agreement shall not include any clause providing that in specified circumstances, other than the winding-up of the credit institution, the debt shall become repayable before the agreed repayment date.
posojilna pogodba ne vključuje nobene klavzule, ki predpisuje, da v specifičnih okoliščinah, razen pri prenehanju kreditne institucije, dolg postane vračljiv pred dogovorjenim datumom odplačila.
For the purposes of point (b) of the second subparagraph, if the maturity of the debt is not fixed, the loans involved shall be repayable only subject to five years' notice unless the loans are no longer considered as own funds or unless the prior consent of the competent authorities is specifically required for early repayment.
Za namene točke (b) drugega pododstavka, če zapadlost dolga ni določena, se lahko dolg odplača le s petletnim odpovednim rokom, razen če se posojila ne štejejo več med lastna sredstva ali če ni za predčasno odplačilo izrecno potrebno predhodno soglasje pristojnih organov.
The competent authorities may grant permission for the early repayment of such loans provided the request is made at the initiative of the issuer and the solvency of the credit institution in question is not affected.
Pristojni organi lahko odobrijo predčasno odplačilo takih posojil, pod pogojem, da se zahteva vloži na pobudo izdajatelja in da to ne vpliva na solventnost kreditne institucije.
Credit institutions shall not include in own funds either the fair value reserves related to gains or losses on cash flow hedges of financial instruments measured at amortised cost, or any gains or losses on their liabilities valued at fair value that are due to changes in the credit institutions' own credit standing.
Kreditne institucije v lastna sredstva ne vključujejo rezerv, nastalih zaradi vrednotenja na pošteno vrednost, povezanih z dobički ali izgubami pri varovanju denarnega toka finančnih instrumentov, merjenih po odplačni vrednosti, niti dobičkov ali izgub, nastalih na podlagi vrednotenja obveznosti po pošteni vrednosti, ki so posledica sprememb v boniteti samih kreditnih institucij.
Where the calculation is to be made on a consolidated basis, the consolidated amounts relating to the items listed under Article 57 shall be used in accordance with the rules laid down in Chapter 4, Section 1.
Če se izračun izvrši na konsolidirani osnovi, se konsolidirani zneski postavk, naštetih v členu 57, uporabijo v skladu s pravili, določenimi v oddelku 1 poglavja 4.
Moreover, the following may, when they are credit (‘negative’) items, be regarded as consolidated reserves for the calculation of own funds:
Poleg tega se lahko tudi naslednje postavke, kadar so to kreditne („negativne“) postavke, štejejo kot konsolidacijske rezerve za izračun lastnih sredstev:
any minority interests within the meaning of Article 21 of Directive 83/349/EEC, where the global integration method is used;
kakršni koli manjšinski deleži po členu 21 Direktive 83/349/EGS, če se uporablja globalna integracijska metoda;
the first consolidation difference within the meaning of Articles 19, 30 and 31 of Directive 83/349/EEC;
prva konsolidacijska razlika po členih 19, 30 in 31 Direktive 83/349/EGS;
the translation differences included in consolidated reserves in accordance with Article 39(6) of Directive 86/635/EEC; and
prevedbene razlike, vključene v konsolidacijske rezerve v skladu s členom 39(6) Direktive 86/635/EGS; in
any difference resulting from the inclusion of certain participating interests in accordance with the method prescribed in Article 33 of Directive 83/349/EEC.
kakršna koli razlika, ki je posledica vključitve določenih pravic udeležbe v skladu z metodo, predpisano v členu 33 Direktive 83/349/EGS.
Where the items referred to in points (a) to (d) of paragraph 1 are debit (‘positive’) items, they shall be deducted in the calculation of consolidated own funds.
Če so postavke iz točk (a) do (d) odstavka 1 debetne („pozitivne“) postavke, se odštejejo pri izračunu konsolidiranih lastnih sredstev.
The items referred to in points (d) to (h) of Article 57, shall be subject to the following limits:
Za postavke iz točk (d) do (h) člena 57 veljajo naslednje omejitve:
the total of the items in points (d) to (h) may not exceed a maximum of 100 % of the items in points (a) plus (b) and (c) minus (i) to (k); and
skupna vrednost postavk iz točk (d) do (h) ne sme preseči maksimuma 100 % skupne vrednosti postavk iz točk (a), (b) in (c), zmanjšane za vrednosti postavk iz točk (i) do (k); in
the total of the items in points (g) to (h) may not exceed a maximum of 50 % of the items in points (a) plus (b) and (c) minus (i) to (k).
skupna vrednost postavk iz točk (g) do (h) ne sme preseči 50 % maksimuma vrednosti postavk iz točk (a), (b) in (c), zmanjšane za vrednosti postavk iz točk (i) do (k).
The total of the items in points (l) to (r) of Article 57 shall be deducted half from the total of the items (a) to (c) minus (i) to (k), and half from the total of the items (d) to (h) of Article 57, after application of the limits laid down in paragraph 1 of this Article.
Skupna vrednost postavk iz točk (l) do (r) člena 57 se za polovico odbije od vsote postavk iz točk (a) do (c), zmanjšane za vrednost postavk iz točk (i) do (k), in polovico od skupne vrednosti postavk iz točk (d) do (h) člena 57, ob uporabi omejitev določenih z odstavkom 1 tega člena.
To the extent that half of the total of the items (l) to (r) exceeds the total of the items (d) to (h) of Article 57, the excess shall be deducted from the total of the items (a) to (c) minus (i) to (k) of Article 57.
Če polovica skupne vrednosti postavk iz točk (l) do (r) člena 57 presega skupno vrednost postavk iz točk (d) do (h) člena 57, se ta presežek odbije od skupne vrednosti iz točk (a) do (c), zmanjšane za vrednosti postavk iz točk (i) do (k) člena 57.
Items in point (r) of Article 57 shall not be deducted if they have been included in the calculation of risk-weighted exposure amounts for the purposes of Article 75 as specified in Annex IX, Part 4.
Postavke iz točke (r) člena 57 se ne odbijejo, če se vključijo v izračun zneskov tveganju prilagojenih izpostavljenosti za namene člena 75, kakor je opredeljeno v delu 4 Priloge IX.